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AH XSL/XML                 Fileid: … form-1040)/2024/b/xml/cycle02/source                         (Init. & Date) _______

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2024

Instructions for Schedule A

Itemized Deductions

Section references are to the Internal Revenue Code unless          Examples of Medical and Dental Payments You 
otherwise noted.
                                                                    Can Include in Calculating Your Total Medical 
                                                                    Expenses
Future Developments                                                 To the extent you weren't reimbursed in calculating your total 
For the latest information about developments related to            medical expenses, you can include what you paid for:
Schedule A (Form 1040) and its instructions, such as legislation    • Insurance premiums for medical and dental care, including 
enacted after they were published, go to IRS.gov/ScheduleA.         premiums for qualified long-term care insurance contracts as 
                                                                    defined in Pub. 502. But see Limit on long-term care premiums 
                                                                    you can deduct, later. Reduce the insurance premiums by any 
What’s New                                                          self-employed health insurance deduction you claimed on 
Standard mileage rates.    The standard mileage rate allowed        Schedule 1 (Form 1040), line 17. You can't include insurance 
for operating expenses for a car when you use it for medical        premiums paid by making a pre-tax reduction to your employee 
reasons is 21 cents a mile. The rate for use of your vehicle to do  compensation because these amounts are already being 
volunteer work for certain charitable organizations remains at 14   excluded from your income by not being included in box 1 of your 
cents a mile.                                                       Form(s) W-2. If you are a retired public safety officer, you can't 
                                                                    include any premiums you paid to the extent they were paid for 
                                                                    with a tax-free distribution from your retirement plan.
General Instructions                                                • Prescription medicines or insulin.
                                                                    • Acupuncturists, chiropractors, dentists, eye doctors, medical 
Use Schedule A (Form 1040) to figure your itemized deductions.      doctors, occupational therapists, osteopathic doctors, physical 
In most cases, your federal income tax will be less if you take the therapists, podiatrists, psychiatrists, psychoanalysts (medical 
larger of your itemized deductions or your standard deduction.      care only), and psychologists.
If you itemize, you can deduct a part of your medical and dental    • Medical examinations, X-ray and laboratory services, and 
expenses, and amounts you paid for certain taxes, interest,         insulin treatments your doctor ordered.
contributions, and other expenses. You can also deduct certain      • Diagnostic tests, such as a full-body scan, pregnancy test, or 
casualty and theft losses.                                          blood sugar test kit.
                                                                    • Nursing help (including your share of the employment taxes 
If you and your spouse paid expenses jointly and are filing         paid). If you paid someone to do both nursing and housework, 
separate returns for 2024, see Pub. 504 to figure the portion of    you can deduct only the cost of the nursing help.
joint expenses that you can claim as itemized deductions.           • Hospital care (including meals and lodging), clinic costs, and 
                                                                    lab fees.
        Don't include on Schedule A items deducted elsewhere, 
                                                                    • Qualified long-term care services (see Pub. 502).
!       such as on Form 1040, Form 1040-SR, or Schedule C,          • The supplemental part of Medicare insurance (Medicare Part 
CAUTION E, or F.
                                                                    B).
                                                                    • The premiums you pay for Medicare Part D insurance.
                                                                    • A program to stop smoking and for prescription medicines to 
Specific Instructions                                               alleviate nicotine withdrawal.
                                                                    • A weight-loss program as treatment for a specific disease 
Medical and Dental Expenses                                         (including obesity) diagnosed by a doctor.
You can deduct only the part of your medical and dental             • Medical treatment at a center for drug or alcohol addiction.
expenses that exceeds 7.5% of the amount of your adjusted           • Medical aids such as eyeglasses, contact lenses, hearing 
gross income on Form 1040 or 1040-SR, line 11.                      aids, braces, crutches, wheelchairs, and guide dogs, including 
                                                                    the cost of maintaining them.
        If you received a distribution from a health savings          Surgery to improve defective vision, such as laser eye surgery 
                                                                    •
!       account or a medical savings account in 2024, see Pub.      or radial keratotomy.
CAUTION 969 to figure your deduction.
                                                                    • Lodging expenses (but not meals) while away from home to 
                                                                    receive medical care provided by a physician in a hospital or a 
Deceased taxpayer. Certain medical expenses paid out of a 
                                                                    medical care facility related to a hospital, provided there was no 
deceased taxpayer's estate can be claimed on the deceased 
                                                                    significant element of personal pleasure, recreation, or vacation 
taxpayer's final return. See Pub. 502 for details.
                                                                    in the travel. Don't deduct more than $50 a night for each person 
More information. Pub. 502 discusses the types of expenses          who meets the requirements in Pub. 502 under Lodging.
you can and can’t deduct. It also explains when you can deduct      • Ambulance service and other travel costs to get medical care. 
capital expenses and special care expenses for disabled             If you used your own car, you can include what you spent for gas 
persons.                                                            and oil to go to and from the place you received the care; or you 
                                                                    can include 21 cents a mile. Add parking and tolls to the amount 
                                                                    you claim under either method.
                                                                    • Cost of breast pumps and supplies that assist lactation.

                           Instructions for Schedule A (Form 1040) (2024)  Catalog Number 53061X
Dec 16, 2024               Department of the Treasury  Internal Revenue Service  www.irs.gov

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• Personal protective equipment (such as masks, hand sanitizer     who was one of the following either when the services were 
and sanitizing wipes), for the primary purpose of preventing the   provided or when you paid for them.
spread of Coronavirus.                                             • Yourself and your spouse.
Limit on long-term care premiums you can include.       The        • All dependents you claim on your return.
amount you can include for qualified long-term care insurance      • Your child whom you don't claim as a dependent because of 
                                                                   the rules for children of divorced or separated parents. See Child 
contracts (as defined in Pub. 502) depends on the age, at the 
                                                                   of divorced or separated parents in Pub. 502 for more 
end of 2024, of the person for whom the premiums were paid. 
                                                                   information.
See the following chart for details.
                                                                   • Any person you could have claimed as a dependent on your 
                                                                   return except that person received $5,050 or more of gross 
IF the person was, at the end of    THEN the most you can include  income or filed a joint return.
2024, age . . .                     is . . .                         Any person you could have claimed as a dependent except 
                                                                   •
40 or under                                     $ 470              that you, or your spouse if filing jointly, can be claimed as a 
                                                                   dependent on someone else's 2024 return.
41–50                                           $ 880
                                                                     Example.  You provided over half of your parent's support but 
51–60                                         $ 1,760              can't claim your parent as a dependent because they received 
61–70                                         $ 4,710              wages of $5,050 in 2024. You can include on line 1 any medical 
71 or older                                   $ 5,880              and dental expenses you paid in 2024 for your parent.
                                                                   Insurance premiums for certain nondependents.         You may 
                                                                   have a medical or dental insurance policy that also covers an 
                                                                   individual who isn't your dependent (for example, a 
Examples of Medical and Dental Payments You                        nondependent child under age 27). You can't deduct any 
Can't Include                                                      premiums attributable to this individual, unless this individual is a 
• The cost of diet food.                                           person described under Whose medical and dental expenses 
• Cosmetic surgery unless it was necessary to improve a            can you include, earlier. However, if you had family coverage 
deformity related to a congenital abnormality, an injury from an   when you added this individual to your policy and your premiums 
accident or trauma, or a disfiguring disease.                      didn't increase, you can enter on line 1 the full amount of your 
• Life insurance or income protection policies.                    medical and dental insurance premiums. See Pub. 502 for more 
• The Medicare tax on your wages and tips or the Medicare tax      information.
paid as part of the self-employment tax or household               Reimbursements.   If your insurance company paid the provider 
employment taxes.                                                  directly for part of your expenses, and you paid only the amount 
        If you were age 65 or older but not entitled to social     that remained, include on line 1 only the amount you paid. If you 
TIP     security benefits, you can include premiums you            received a reimbursement in 2024 for medical or dental 
        voluntarily paid for Medicare Part A coverage.             expenses you paid in 2024, reduce your 2024 expenses by this 
                                                                   amount. If you received a reimbursement in 2024 for prior year 
• Nursing care for a healthy baby. But you may be able to take a   medical or dental expenses, don't reduce your 2024 expenses 
credit for the amount you paid. See the Instructions for Form      by this amount. However, if you deducted the expenses in the 
2441.                                                              earlier year and the deduction reduced your tax, you must 
• Illegal operations or drugs.                                     include the reimbursement in income on Schedule 1 (Form 
• Imported drugs not approved by the U.S. Food and Drug            1040), line 8z. See Pub. 502 for details on how to figure the 
Administration (FDA). This includes foreign-made versions of       amount to include.
U.S.-approved drugs manufactured without FDA approval.
• Nonprescription medicines, other than insulin (including         Cafeteria plans. You can’t deduct amounts that have already 
nicotine gum and certain nicotine patches).                        been excluded from your income, so don’t include on line 1 
• Travel your doctor told you to take for rest or a change.        insurance premiums paid by an employer-sponsored health 
• Funeral, burial, or cremation costs.                             insurance plan (cafeteria plan) unless the premiums are included 
                                                                   in box 1 of your Form(s) W-2. Also, don't include any other 
                                                                   medical and dental expenses paid by the plan unless the amount 
Line 1                                                             paid is included in box 1 of your Form(s) W-2.
Medical and Dental Expenses
                                                                   Taxes You Paid
Enter the total of your medical and dental expenses, after you 
reduce these expenses by any payments received from                Taxes You Can't Deduct
insurance or other sources. See Reimbursements, later.             • Federal income and most excise taxes.
                                                                   • Social security, Medicare, federal unemployment (FUTA), and 
  If advance payments of the premium tax credit were made, or      railroad retirement (RRTA) taxes.
you think you may be eligible to claim a premium tax credit, fill  • Customs duties.
out Form 8962 before filling out Schedule A, line 1. See Pub. 502  • Federal estate and gift taxes. However, see Line 16, later, if 
for how to figure your medical and dental expenses deduction.      you had income in respect of a decedent.
                                                                   • Certain state and local taxes, including tax on gasoline, car 
        Don't forget to include insurance premiums you paid for    inspection fees, assessments for sidewalks or other 
TIP     medical and dental care. However, if you claimed the       improvements to your property, tax you paid for someone else, 
        self-employed health insurance deduction on Schedule       and license fees (for example, marriage, driver's, and pet).
1 (Form 1040), line 17, reduce the premiums by the amount on       • Foreign personal or real property taxes.
line 17.
                                                                   Line 5
Whose medical and dental expenses can you include?             You The deduction for state and local taxes is generally limited to 
can include medical and dental bills you paid in 2024 for anyone   $10,000 ($5,000 if married filing separately). State and local 

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taxes subject to this limit are the taxes that you include on lines      Don't reduce your deduction by any:
5a, 5b, and 5c.                                                        • State or local income tax refund or credit you expect to 
                                                                       receive for 2024; or
Safe harbor for certain charitable contributions made in ex-
change for a state or local tax credit.    If you made a               • Refund of, or credit for, prior year state and local income taxes 
                                                                       you actually received in 2024. Instead, see the instructions for 
charitable contribution in exchange for a state or local tax credit 
                                                                       Schedule 1 (Form 1040), line 1.
and your charitable contribution deduction must be reduced as a 
result of receiving or expecting to receive the tax credit, you may 
qualify for a safe harbor that allows you to treat some or all of the  State and Local General Sales Taxes
disallowed charitable contribution as a payment of state and           If you elect to deduct state and local general sales taxes instead 
local taxes.                                                           of income taxes, you must check the box on line 5a. To figure 
                                                                       your state and local general sales tax deduction, you can use 
  The safe harbor applies if you meet the following conditions.        either your actual expenses or the optional sales tax tables.
  1. You made a cash contribution to an entity described in 
section 170(c).
                                                                       Actual Expenses
  2. In return for the cash contribution, you received a state or 
local tax credit.                                                      Generally, you can deduct the actual state and local general 
  3. You must reduce your charitable contribution amount by            sales taxes (including compensating use taxes) you paid in 2024 
the amount of the state or local tax credit you receive.               if the tax rate was the same as the general sales tax rate.
If you meet these conditions, and to the extent you apply the          Food, clothing, and medical supplies. Sales taxes on food, 
state or local tax credit to this or a prior year's state or local tax clothing, and medical supplies are deductible as a general sales 
liability, you may include this amount on line 5a, 5b, or 5c,          tax even if the tax rate was less than the general sales tax rate.
whichever is appropriate. To the extent you apply a portion of the     Motor vehicles.   Sales taxes on motor vehicles are deductible 
credit to offset your state or local tax liability in a subsequent     as a general sales tax even if the tax rate was different than the 
year (as permitted by law), you may treat this amount as state or      general sales tax rate. However, if you paid sales tax on a motor 
local tax paid in the year the credit is applied.                      vehicle at a rate higher than the general sales tax, you can 
  For more information about this safe harbor and examples,            deduct only the amount of the tax that you would have paid at 
see Treas. Reg. 1.164-3(j).                                            the general sales tax rate on that vehicle. Include any state and 
                                                                       local general sales taxes paid for a leased motor vehicle.
U.S. territory taxes. Include taxes imposed by a U.S. territory 
with your state and local taxes on lines 5a, 5b, and 5c. However,        Motor vehicles include cars, motorcycles, motor homes, 
don't include any U.S. territory taxes you paid that are allocable     recreational vehicles, sport utility vehicles, trucks, vans, and 
to excluded income.                                                    off-road vehicles.
        You may want to take a credit for U.S. territory tax                   You must keep your actual receipts showing general 
                                                                               sales taxes paid to use this method.
TIP     instead of a deduction. See the instructions for Schedule      CAUTION!
        3 (Form 1040), line 1, for details.
                                                                       Trade or business items. Don't include sales taxes paid on 
Line 5a                                                                items used in your trade or business. Instead, go to the 
                                                                       instructions for the form you are using to report business income 
        You can elect to deduct state and local general sales          and expenses to see if you can deduct these taxes.
  !     taxes instead of state and local income taxes. You can't       Refund of general sales taxes. If you received a refund of 
CAUTION deduct both.
                                                                       state or local general sales taxes in 2024 for amounts paid in 
                                                                       2024, reduce your actual 2024 state and local general sales 
State and Local Income Taxes                                           taxes by this amount. If you received a refund of state or local 
If you don't elect to deduct general sales taxes, include on           general sales taxes in 2024 for prior year purchases, don't 
line 5a the state and local income taxes listed next.                  reduce your 2024 state and local general sales taxes by this 
• State and local income taxes withheld from your salary during        amount. However, if you deducted your actual state and local 
2024. Your Form(s) W-2 will show these amounts. Forms W-2G,            general sales taxes in the earlier year and the deduction reduced 
1099-G, 1099-R, 1099-MISC, and 1099-NEC may also show                  your tax, you may have to include the refund in income on 
state and local income taxes withheld; however, don't include on       Schedule 1 (Form 1040), line 8z. See Recoveries in Pub. 525 for 
line 5a any withheld taxes you deducted on other forms, such as        details.
Schedule C, E or F.
• State and local income taxes paid in 2024 for a prior year,          Optional Sales Tax Tables
such as taxes paid with your 2023 state or local income tax 
return. Don't include penalties or interest.                           Instead of using your actual expenses, you can use the 2024 
• State and local estimated tax payments made during 2024,             Optional State Sales Tax Table and the 2024 Optional Local 
including any part of a prior year refund that you chose to have       Sales Tax Tables at the end of these instructions to figure your 
credited to your 2024 state or local income taxes.                     state and local general sales tax deduction. You may also be 
• Mandatory contributions you made to the California, New              able to add the state and local general sales taxes paid on 
Jersey, or New York Nonoccupational Disability Benefit Fund,           certain specified items.
Rhode Island Temporary Disability Benefit Fund, or Washington 
State Supplemental Workmen's Compensation Fund.                          To figure your state and local general sales tax deduction 
• Mandatory contributions to the Alaska, California, New Jersey,       using the tables, complete the State and Local General Sales 
or Pennsylvania state unemployment fund.                               Tax Deduction Worksheet or use the Sales Tax Deduction 
• Mandatory contributions to state family leave programs, such         Calculator at IRS.gov/SalesTax.
as the New Jersey Family Leave Insurance (FLI) program and 
the California Paid Family Leave program.

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

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

 Before you begin:                See the instructions for line 1 of the worksheet if you:
                                        Lived in more than one state during 2024, or
                                        Had any nontaxable income in 2024.
                                                                                                                                                                                         
 1. Enter your state general sales taxes from the 2024 Optional State Sales Tax Table                           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1.  
    Next. If, for all of 2024, 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 Alabama, Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, Missouri, New York, 
    North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2024?
        No. Enter -0-.
                                                                                                                        . . . . . . . . . . . . . .     2.       
        Yes. Enter your base local general sales taxes from the 2024 Optional Local 
        Sales Tax Tables.

 3. Did your locality impose a local general sales tax in 2024? 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 2024, 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 
        2024, 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 5a. Be sure to check the box on 
    that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.  

        If your filing status is married filing separately, both you 
 !      and your spouse elect to deduct sales taxes, and your 
CAUTION spouse elects to use the optional sales tax tables, you 
also must use the tables to figure your state and local general 
sales tax deduction.

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Instructions for the State and Local General Sales                      your 2024 income. See the instructions for line 1 of the 
Tax Deduction Worksheet                                                 worksheet to figure your 2024 income. The family size column 
                                                                        refers to the number of dependents listed on page 1 of Form 
Line 1. If you lived in the same state for all of 2024, enter the       1040 or Form 1040-SR (and any continuation sheets) plus you 
applicable amount, based on your 2024 income and family size,           and, if you are filing a joint return, your spouse. If you are married 
from the 2024 Optional State Sales Tax Table for your state.            and not filing a joint return, you can include your spouse in family 
Read down the “At least–But less than” columns for your state           size only in certain circumstances, which are described in Pub. 
and find the line that includes your 2024 income. If married filing     501.
separately, don't include your spouse's income.                         What if you lived in more than one locality? If you lived in 
                                                                        more than one locality during 2024, look up the table amount for 
Note.  The family size column refers to the number of                   each locality using the rules stated earlier. If there is no table for 
dependents listed on page 1 of Form 1040 or Form 1040-SR                your locality, the table amount is considered to be zero. Multiply 
(and any continuation sheets) plus you and, if you are filing a         the table amount for each locality you lived in by a fraction. The 
joint return, your spouse. If you are married and not filing a joint    numerator of the fraction is the number of days you lived in the 
return, you can include your spouse in family size only in certain      locality during 2024 and the denominator is the total number of 
circumstances, which are described in Pub. 501.                         days in the year (366). If you lived in more than one locality in the 
  Income. Your 2024 income is the amount shown on your                  same state and the local general sales tax rate was the same for 
Form 1040 or 1040-SR, line 11, plus any nontaxable items, such          each locality, enter the total of the prorated table amounts for 
as the following.                                                       each locality in that state on line 2. Otherwise, complete a 
• Tax-exempt interest.                                                  separate worksheet for lines 2 through 6 for each locality and 
• Veterans' benefits.                                                   enter each prorated table amount on line 2 of the applicable 
• Nontaxable combat pay.                                                worksheet.
• Workers' compensation.                                                Example.    You lived in Locality 1 from January 1 through 
• Nontaxable part of social security and railroad retirement            August 31, 2024 (244 days), and in Locality 2 from September 1 
benefits.                                                               through December 31, 2024 (122 days). The table amount for 
• Nontaxable part of IRA, pension, or annuity distributions.            Locality 1 is $100. The table amount for Locality 2 is $150. You 
Don't include rollovers.                                                would figure the amount to enter on line 2 as follows. Note that 
• Public assistance payments.                                           this amount may not equal your local sales tax deduction, which 
  What if you lived in more than one state?     If you lived in         is figured on line 6 of the worksheet.
more than one state during 2024, use the following steps to 
figure the amount to put on line 1 of the worksheet.
                                                                        Locality 1:         $100 x 244/366 =                     $ 67
  1. Look up the table amount for each state using the rules            Locality 2:         $150 x 122/366 =                           50
stated earlier. (If there is no table for a state, the table amount for 
that state is considered to be zero.)                                   Total                                        =           $117
  2. Multiply the table amount of each state by a fraction, the 
numerator of which is the number of days you lived in the state 
during 2024 and the denominator of which is the total number of         Line 3. If you lived in California, check the “No” box if your 
days in the year (366).                                                 combined state and local general sales tax rate is 7.2500%. 
  3. If you also lived in a locality during 2024 that imposed a         Otherwise, check the “Yes” box and include on line 3 only the 
local general sales tax, complete a separate worksheet for each         part of the combined rate that is more than 7.2500%.
state you lived in using the prorated amount from step (2) for that     If you lived in Nevada, check the “No” box if your combined 
state on line 1 of its worksheet. Otherwise, combine the prorated       state and local general sales tax rate is 6.8500%. Otherwise, 
table amounts from step (2) and enter the total on line 1 of a          check the “Yes” box and include on line 3 only the part of the 
single worksheet.                                                       combined rate that is more than 6.8500%.
                                                                        What if your local general sales tax rate changed during 
  Example. You lived in State A from January 1 through                  2024? If you checked the “Yes” box and your local general sales 
August 31, 2024 (244 days), and in State B from September 1             tax rate changed during 2024, figure the rate to enter on line 3 as 
through December 31, 2024 (122 days). The table amount for              follows. Multiply each tax rate for the period it was in effect by a 
State A is $500. The table amount for State B is $400. You would        fraction. The numerator of the fraction is the number of days the 
figure your state general sales tax as follows.                         rate was in effect during 2024 and the denominator is the total 
                                                                        number of days in the year (366). Enter the total of the prorated 
State A:                       $500 x 244/366 =       $333              tax rates on line 3.
State B:                       $400 x 122/366 =            133          Example.    Locality 1 imposed a 1% local general sales tax 
Total                                           =     $466              from January 1 through September 30, 2024 (274 days). The 
                                                                        rate increased to 1.75% for the period from October 1 through 
                                                                        December 31, 2024 (92 days). You would enter “1.189” on line 3, 
  If none of the localities in which you lived during 2024              figured as follows.
imposed a local general sales tax, enter $466 on line 1 of your 
worksheet. Otherwise, complete a separate worksheet for State           January 1 – 
A and State B. Enter $333 on line 1 of the State A worksheet and        September 30:       1.00 x 274/366 =                     0.749
$133 on line 1 of the State B worksheet.                                October 1 – 
Line 2. If you checked the “No” box, enter -0- on line 2, and go        December 31:        1.75 x  92/366 =                     0.440
to line 3. If you checked the “Yes” box and lived in the same           Total                                   =                1.189
locality for all of 2024, enter the applicable amount, based on 
your 2024 income and family size, from the 2024 Optional Local 
Sales Tax Tables for your locality. Read down the “At least–But         What if you lived in more than one locality in the same 
less than” columns for your locality and find the line that includes    state during 2024?  Complete a separate worksheet for lines 2 

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through 6 for each locality in your state if you lived in more than 
one locality in the same state during 2024 and each locality          Line 5b
didn't have the same local general sales tax rate.
 To figure the amount to enter on line 3 of the worksheet for         State and Local Real Estate Taxes
each locality in which you lived (except a locality for which you 
used the 2024 Optional Local Sales Tax Tables to figure your                  If you are a homeowner who received assistance under 
local general sales tax deduction), multiply the local general        TIP     a State Housing Finance Agency Hardest Hit Fund 
sales tax rate by a fraction. The numerator of the fraction is the            program or an Emergency Homeowners' Loan program, 
number of days you lived in the locality during 2024 and the          see Pub. 530 for the amount you can include on line 5b.
denominator is the total number of days in the year (366).              Enter on line 5b the state and local taxes you paid on real 
 Example.   You lived in Locality 1 from January 1 through            estate you own that wasn't used for business, but only if the 
August 31, 2024 (244 days), and in Locality 2 from September 1        taxes are assessed uniformly at a like rate on all real property 
through December 31, 2024 (122 days). The local general sales         throughout the community, and the proceeds are used for 
tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You  general community or governmental purposes. Pub. 530 
would enter “0.667” on line 3 for the Locality 1 worksheet and        explains the deductions homeowners can take.
“0.583” for the Locality 2 worksheet, figured as follows.               Don't include the following amounts on line 5b.
                                                                      • Foreign taxes you paid on real estate.
Locality 1:                 1.00 x 244/366 =              0.667       • Itemized charges for services to specific property or persons 
Locality 2:                 1.75 x 122/366 =              0.583       (for example, a $20 monthly charge per house for trash 
                                                                      collection, a $5 charge for every 1,000 gallons of water 
                                                                      consumed, or a flat charge for mowing a lawn that had grown 
                                                                      higher than permitted under a local ordinance).
Line 6. If you lived in more than one locality in the same state      • Charges for improvements that tend to increase the value of 
during 2024, you should have completed line 1 only on the first       your property (for example, an assessment to build a new 
worksheet for that state and separate worksheets for lines 2          sidewalk). The cost of a property improvement is added to the 
through 6 for any other locality within that state in which you lived basis of the property. However, a charge is deductible if it is used 
during 2024. If you checked the “Yes” box on line 6 of any of         only to maintain an existing public facility in service (for example, 
those worksheets, multiply line 5 of that worksheet by the            a charge to repair an existing sidewalk, and any interest included 
amount that you entered on line 1 for that state on the first         in that charge).
worksheet.
                                                                        If your mortgage payments include your real estate taxes, you 
Line 7. Enter on line 7 any state and local general sales taxes       can include only the amount the mortgage company actually 
paid on the following specified items. If you are completing more     paid to the taxing authority in 2024.
than one worksheet, include the total for line 7 on only one of the 
                                                                        If you sold your home in 2024, any real estate tax charged to 
worksheets.
                                                                      the buyer should be shown on your settlement statement and in 
 1. A motor vehicle (including a car, motorcycle, motor home,         box 6 of any Form 1099-S you received. This amount is 
recreational vehicle, sport utility vehicle, truck, van, and off-road considered a refund of real estate taxes. See Refunds and 
vehicle). Also include any state and local general sales taxes        rebates, later. Any real estate taxes you paid at closing should be 
paid for a leased motor vehicle. If the state sales tax rate on       shown on your settlement statement.
these items is higher than the general sales tax rate, only include 
the amount of tax you would have paid at the general sales tax                You must look at your real estate tax bill to decide if any 
rate.                                                                   !     nondeductible itemized charges, such as those listed 
                                                                      CAUTION earlier, are included in the bill. If your taxing authority (or 
 2. An aircraft or boat, but only if the tax rate was the same as     lender) doesn't furnish you a copy of your real estate tax bill, ask 
the general sales tax rate.                                           for it.
 3. A home (including a mobile home or prefabricated home) 
or substantial addition to or major renovation of a home, but only    Prepayment of next year's property taxes.      Only taxes paid 
if the tax rate was the same as the general sales tax rate and any    in 2024 and assessed prior to 2025 can be deducted for 2024. 
of the following applies.                                             State or local law determines whether and when a property tax is 
 a. Your state or locality imposes a general sales tax directly       assessed, which is generally when the taxpayer becomes liable 
on the sale of a home or on the cost of a substantial addition or     for the property tax imposed.
major renovation.                                                     Refunds and rebates. If you received a refund or rebate in 
 b. You purchased the materials to build a home or                    2024 of real estate taxes you paid in 2024, reduce your 
substantial addition or to perform a major renovation and paid        deduction by the amount of the refund or rebate. If you received 
the sales tax directly.                                               a refund or rebate in 2024 of real estate taxes you paid in an 
 c. Under your state law, your contractor is considered your          earlier year, don't reduce your deduction by this amount. Instead, 
agent in the construction of the home or substantial addition or      you must include the refund or rebate in income on Schedule 1 
the performance of a major renovation. The contract must state        (Form 1040), line 8z, if you deducted the real estate taxes in the 
that the contractor is authorized to act in your name and must        earlier year and the deduction reduced your tax. See Recoveries 
follow your directions on construction decisions. In this case, you   in Pub. 525 for details on how to figure the amount to include in 
will be considered to have purchased any items subject to a           income.
sales tax and to have paid the sales tax directly.
 Don't include sales taxes paid on items used in your trade or        Line 5c
business. If you received a refund of state or local general sales 
taxes in 2024, see Refund of general sales taxes, earlier.            State and Local Personal Property Taxes
                                                                      Enter on line 5c the state and local personal property taxes you 
                                                                      paid, but only if the taxes were based on value alone and were 
                                                                      imposed on a yearly basis.

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Example.        You paid a yearly fee for the registration of your A home can be a house, condominium, cooperative, mobile 
car. Part of the fee was based on the car's value and part was     home, boat, or similar property. It must provide basic living 
based on its weight. You can deduct only the part of the fee that  accommodations including sleeping space, toilet, and cooking 
was based on the car's value.                                      facilities.
Prepayment of next year's property taxes.  Only taxes paid         A surviving spouse may deduct mortgage interest they pay 
in 2024 and assessed prior to 2025 can be deducted for 2024.       after the decedent’s death. To deduct mortgage interest paid by 
State or local law determines whether and when a property tax is   a decedent, see Form 1041 and Form 706 and their instructions.
assessed, which is generally when the taxpayer becomes liable 
for the property tax imposed.                                      Check the box on line 8 if you had one or more home 
                                                                   mortgages in 2024 with an outstanding balance and you didn't 
                                                                   use all of your home mortgage proceeds from those loans to buy, 
Line 6                                                             build, or substantially improve your home. Interest paid on home 
                                                                   mortgage proceeds used for other purposes isn’t deductible on 
Other Taxes                                                        lines 8a or 8b.
Enter only one total on line 6, but list the type and amount of    See Limits on home mortgage interest, later, for more 
each tax included. Include on this line income taxes you paid to a information about what interest you can include on lines 8a and 
foreign country and generation-skipping tax (GST) imposed on       8b.
certain income distributions.
                                                                         If you used any home mortgage proceeds for a business 
      You may want to take a credit for the foreign tax instead    TIP   or investment purpose, interest you paid that is allocable 
TIP   of a deduction. See the instructions for Schedule 3                to those proceeds may still be deductible as a business 
      (Form 1040), line 1, for details.                            or investment expense elsewhere on your return.
Don't include taxes you paid to a U.S. territory on this line;     Limits on home mortgage interest.  Your deduction for home 
instead, include U.S. territory taxes on the appropriate state and mortgage interest is subject to a number of limits. If one or more 
local tax line.                                                    of the following limits applies, see Pub. 936 to figure your 
                                                                   deduction.
Don't include federal estate tax on income in respect of a         Limit for loan proceeds not used to buy, build, or 
decedent on this line; instead, include it on line 16.             substantially improve your home.   You can only deduct home 
                                                                   mortgage interest to the extent that the loan proceeds from your 
Interest You Paid                                                  home mortgage are used to buy, build, or substantially improve 
The rules for deducting interest vary, depending on whether the    the home securing the loan ("qualifying debt"). Make sure to 
loan proceeds are used for business, personal, or investment       check the box on line 8 if you had one or more home mortgages 
activities. See Instructions for Form 8990 for more information    in 2024 with an outstanding balance and you didn't use all of the 
about deducting business interest expenses. See Pub. 550 for       loan proceeds to buy, build, or substantially improve the home. 
more information about deducting investment interest expenses.     The only exception to this limit is for loans taken out on or before 
You can't deduct personal interest. However, you can deduct        October 13, 1987; the loan proceeds for these loans are treated 
qualified home mortgage interest (on your Schedule A) and          as having been used to buy, build, or substantially improve the 
interest on certain student loans (on Schedule 1 (Form 1040),      home. See Pub. 936 for more information about loans taken out 
line 21), as explained in Pub. 936 and Pub. 970.                   on or before October 13, 1987.
                                                                   See Pub. 936 to figure your deduction if you must check the 
If you use the proceeds of a loan for more than one purpose        box on line 8.
(for example, personal and business), you must allocate the        Limit on loans taken out on or before December 15, 2017. 
interest on the loan to each use.                                  For qualifying debt taken out on or before December 15, 2017, 
You allocate interest on a loan in the same way as the loan is     you can only deduct home mortgage interest on up to 
allocated. You do this by tracing disbursements of the debt        $1,000,000 ($500,000 if you are married filing separately) of that 
proceeds to specific uses. For more information on allocating      debt. The only exception is for loans taken out on or before 
mortgage interest, see Pub. 936.                                   October 13, 1987; see Pub. 936 for more information about 
                                                                   loans taken out on or before October 13, 1987.
In general, if you paid interest in 2024 that applies to any       See Pub. 936 to figure your deduction if you have loans taken 
period after 2024, you can deduct only amounts that apply for      out on or before December 15, 2017, that exceed $1,000,000 
2024.                                                              ($500,000 if you are married filing separately).
                                                                   Limit on loans taken out after December 15, 2017.            For 
Use Schedule A to deduct qualified home mortgage interest          qualifying debt taken out after December 15, 2017, you can only 
and investment interest.                                           deduct home mortgage interest on up to $750,000 ($375,000 if 
                                                                   you are married filing separately) of that debt. If you also have 
Line 8                                                             qualifying debt subject to the $1,000,000 limitation discussed 
                                                                   under Limit on loans taken out on or before December 15, 2017, 
Home Mortgage Interest                                             earlier, the $750,000 limit for debt taken out after December 15, 
                                                                   2017, is reduced by the amount of your qualifying debt subject to 
      If you are a homeowner who received assistance under         the $1,000,000 limit. An exception exists for certain loans taken 
TIP   a State Housing Finance Agency Hardest Hit Fund              out after December 15, 2017, but before April 1, 2018. If the 
      program or an Emergency Homeowners' Loan program,            exception applies, your loan may be treated in the same manner 
see Pub. 530 for the amount you can deduct on line 8a or 8b.       as a loan taken out on or before December 15, 2017; see Pub. 
A home mortgage is any loan that is secured by your main           936 for more information about this exception.
home or second home, regardless of how the loan is labeled. It     See Pub. 936 to figure your deduction if you have loans taken 
includes first and second mortgages, home equity loans, and        out after October 13, 1987, that exceed $750,000 ($375,000 if 
refinanced mortgages.                                              you are married filing separately).

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 Limit when loans exceed the fair market value of the                Interest reported on someone else’s Form 1098.      If you and 
home.    If the total amount of all mortgages is more than the fair  at least one other person (other than your spouse if filing jointly) 
market value of the home, see Pub. 936 to figure your deduction.     were liable for and paid interest on the mortgage, and the home 
                                                                     mortgage interest paid was reported on the other person’s Form 
Line 8a                                                              1098, identify the name and address of the person or persons 
                                                                     who received a Form 1098 reporting the interest you paid. If you 
Enter on line 8a mortgage interest and points reported to you on 
                                                                     are filing a paper return, identify the person by attaching a 
Form 1098 unless one or more of the limits on home mortgage 
                                                                     statement to your paper return and printing “See attached” to the 
interest apply to you. For more information about these limits, 
                                                                     right of line 8b.
see Limits on home mortgage interest, earlier.
Home mortgage interest limited.     If your home mortgage 
interest deduction is limited, see Pub. 936 to figure the amount of  Line 8c
mortgage interest and points reported to you on Form 1098 that 
are deductible. Only enter on line 8a the deductible mortgage        Points Not Reported on Form 1098
interest and points that were reported to you on Form 1098.          Points are shown on your settlement statement. Points you paid 
Refund of overpaid interest. If your Form 1098 shows any             only to borrow money are generally deductible over the life of the 
refund of overpaid interest, don't reduce your deduction by the      loan. See Pub. 936 to figure the amount you can deduct. Points 
refund. Instead, see the instructions for Schedule 1 (Form 1040),    paid for other purposes, such as for a lender's services, aren't 
line 8z.                                                             deductible.
More than one borrower.  If you and at least one other person        Refinancing.     Generally, you must deduct points you paid to 
(other than your spouse if you file a joint return) were liable for  refinance a mortgage over the life of the loan. This is true even if 
and paid interest on a mortgage that was your home, you can          the new mortgage is secured by your main home.
only deduct your share of the interest.                              If you used part of the proceeds to improve your main home, 
 Shared interest reported on your Form 1098.   If the shared         you may be able to deduct the part of the points related to the 
interest was reported on the Form 1098 you received, deduct          improvement in the year paid. See Pub. 936 for details.
only your share of the interest on line 8a. Let each of the other           If you paid off a mortgage early, deduct any remaining 
borrowers know what their share is.                                  TIP    points in the year you paid off the mortgage. However, if 
 Shared interest reported on someone else's Form 1098.                      you refinanced your mortgage with the same lender, see 
If the shared interest was reported on the other person's Form       Mortgage ending early in Pub. 936 for an exception.
1098, report your share of the interest on line 8b (as explained in 
Line 8b, later).
                                                                     Line 8d
Form 1098 doesn’t show all interest paid.     If you paid more       Reserved for future use
interest to the recipient than is shown on Form 1098, include the 
larger deductible amount on line 8a and explain the difference. If 
you are filing a paper return, explain the difference by attaching a Line 9
statement to your paper return and printing “See attached” to the 
right of line 8a.                                                    Investment Interest
         If you are claiming the mortgage interest credit (for       Investment interest is interest paid on money you borrowed that 
                                                                     is allocable to property held for investment. It doesn't include any 
 !       holders of qualified mortgage credit certificates issued    interest allocable to passive activities or to securities that 
CAUTION  by state or local governmental units or agencies), 
subtract the amount shown on Form 8396, line 3, from the total       generate tax-exempt income.
deductible interest you paid on your home mortgage. Enter the        Complete and attach Form 4952 to figure your deduction.
result on line 8a.
                                                                     Exception. You don't have to file Form 4952 if all three of the 
                                                                     following apply.
Line 8b                                                              1. Your investment interest expense is less than your 
If you paid home mortgage interest to a recipient who didn’t         investment income from interest and ordinary dividends minus 
provide you a Form 1098, report your deductible mortgage             any qualified dividends.
interest on line 8b. Your deductible mortgage interest may be        2. You have no other deductible investment expenses.
less than what you paid if one or more of the limits on home         3. You have no disallowed investment interest expense from 
mortgage interest apply to you. For more information about these     2023.
limits, see Limits on home mortgage interest, earlier.
Seller financed mortgage. If you paid home mortgage interest                Alaska Permanent Fund dividends, including those 
to the person from whom you bought the home and that person          !      reported on Form 8814, aren't investment income.
                                                                     CAUTION
didn’t provide you a Form 1098, write that person's name, 
identifying number, and address on the dotted lines next to          For more details, see Pub. 550.
line 8b. If the recipient of your home mortgage payment(s) is an 
individual, the identifying number is their social security number 
(SSN). Otherwise, it is the employer identification number (EIN).    Gifts to Charity
You must also let the recipient know your SSN.                       You can deduct contributions or gifts you gave to organizations 
                                                                     that are religious, charitable, educational, scientific, or literary in 
         If you don't show the required information about the        purpose. You can also deduct what you gave to organizations 
 !       recipient or let the recipient know your SSN, you may       that work to prevent cruelty to children or animals. Certain 
CAUTION  have to pay a $50 penalty.                                  whaling captains may be able to deduct expenses paid in 2024 
                                                                     for Native Alaskan subsistence bowhead whale hunting 
                                                                     activities. See Pub. 526 for details.

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  To verify an organization's charitable status, you can:             you file your return or the due date (including extensions) for 
• Check with the organization to which you made the donation.         filing your return, whichever is earlier. Don't attach the 
The organization should be able to provide you with verification      contemporaneous written acknowledgment to your return. 
of its charitable status.                                             Instead, keep it for your records.
• Use our online search tool at IRS.gov/TEOS to see if an 
                                                                      Limit on the amount you can deduct.    See Pub. 526 to figure 
organization is eligible to receive tax-deductible contributions 
                                                                      the amount of your deduction if any of the following applies.
(Publication 78 data).
                                                                        1. Your cash contributions or contributions of ordinary 
Examples of Qualified Charitable Organizations                        income property are more than 30% of the amount on Form 
The following list gives some examples of qualified                   1040 or 1040-SR, line 11.
organizations. See Pub. 526 for more examples.                          2. Your gifts of capital gain property are more than 20% of 
• Churches, mosques, synagogues, temples, and other                   the amount on Form 1040 or 1040-SR, line 11.
religious organizations.                                                3. You gave gifts of property that increased in value or gave 
• Scouts BSA, Boys and Girls Clubs of America, CARE, Girl             gifts of the use of property.
Scouts, Goodwill Industries, Red Cross, Salvation Army, and 
United Way.                                                           Amounts You Can't Deduct
• Fraternal orders, if the gifts will be used for the purposes listed • Certain contributions to charitable organizations, to the extent 
under Gifts to Charity, earlier.                                      that you receive a state or local tax credit in return for your 
• Veterans' and certain cultural groups.                              contribution. See Pub. 526 for more details and exceptions.
• Nonprofit hospitals and medical research organizations.
• Most nonprofit educational organizations, such as colleges,                See Safe harbor for certain charitable contributions 
but only if your contribution isn't a substitute for tuition or other TIP    made in exchange for a state or local tax credit, earlier 
enrollment fees.                                                             under Line 5, if your cash contribution is disallowed 
• Federal, state, and local governments if the gifts are solely for   because you received or expected to receive a credit.
public purposes.                                                      • An amount paid to or for the benefit of a college or university 
                                                                      in exchange for the right to purchase tickets to an athletic event 
Amounts You Can Deduct                                                in the college or university's stadium.
Contributions can be in cash, property, or out-of-pocket              • Travel expenses (including meals and lodging) while away 
expenses you paid to do volunteer work for the kinds of               from home performing donated services, unless there was no 
organizations described earlier. If you drove to and from the         significant element of personal pleasure, recreation, or vacation 
volunteer work, you can take the actual cost of gas and oil or 14     in the travel.
cents a mile. Add parking and tolls to the amount you claim           • Political contributions.
under either method. But don't deduct any amounts that were           • Dues, fees, or bills paid to country clubs, lodges, fraternal 
repaid to you.                                                        orders, or similar groups.
Gifts from which you benefit.    If you made a gift and received      • Cost of raffle, bingo, or lottery tickets. But you may be able to 
a benefit in return, such as food, entertainment, or merchandise,     deduct these expenses on line 16. See Line 16, later, for more 
you can generally only deduct the amount that is more than the        information on gambling losses.
value of the benefit. But this rule doesn't apply to certain          • Value of your time or services.
membership benefits provided in return for an annual payment of       • Value of blood given to a blood bank.
$75 or less or to certain items or benefits of token value. For       • The transfer of a future interest in tangible personal property. 
details, see Pub. 526.                                                Generally, no deduction is allowed until the entire interest has 
                                                                      been transferred.
  Example.    You paid $70 to a charitable organization to attend     • Gifts to individuals and groups that are operated for personal 
a fund-raising dinner and the value of the dinner was $40. You        profit.
can deduct only $30.                                                  • Gifts to foreign organizations. However, you may be able to 
Gifts of $250 or more.    You can deduct a gift of $250 or more       deduct gifts to certain U.S. organizations that transfer funds to 
only if you have a contemporaneous written acknowledgment             foreign charities and certain Canadian, Israeli, and Mexican 
from the charitable organization showing the information in (1)       charities. See Pub. 526 for details.
and (2) next.                                                         • Gifts to organizations engaged in certain political activities 
                                                                      that are of direct financial interest to your trade or business. See 
  1. The amount of any money contributed and a description            section 170(f)(9).
(but not value) of any property donated.                              • Gifts to groups whose purpose is to lobby for changes in the 
  2. Whether the organization did or didn’t give you any goods        laws.
or services in return for your contribution. If you did receive any   • Gifts to civic leagues, social and sports clubs, labor unions, 
goods or services, a description and estimate of the value must       and chambers of commerce.
be included. If you received only intangible religious benefits       • Value of benefits received in connection with a contribution to 
(such as admission to a religious ceremony), the organization         a charitable organization. See Pub. 526 for exceptions.
must state this, but it doesn't have to describe or value the         • Cost of tuition. However, you may be able to take an 
benefit.                                                              education credit (see Form 8863).
  In figuring whether a gift is $250 or more, don't combine 
separate donations. For example, if you gave your church $25          Line 11
each week for a total of $1,300, treat each $25 payment as a 
separate gift. If you made donations through payroll deductions,      Gifts by Cash or Check
treat each deduction from each paycheck as a separate gift. See 
                                                                      Enter on line 11 the total value of gifts you made in cash or by 
Pub. 526 if you made a separate gift of $250 or more through 
                                                                      check (including out-of-pocket expenses), unless a limit on 
payroll deduction.
                                                                      deducting gifts applies to you. For more information about the 
  To be contemporaneous, you must get the written                     limits on deducting gifts, see Limit on the amount you can 
acknowledgment from the charitable organization by the date 

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deduct, earlier. If your deduction is limited, you may have a        Recordkeeping. If you gave property, you should keep a receipt 
carryover to next year. See Pub. 526 for more information.           or written statement from the organization you gave the property 
Deduction for gifts by cash or check limited. If your                to, or a reliable written record, that shows the organization's 
deduction for the gifts you made in cash or by check is limited,     name and address, the date and location of the gift, and a 
see Pub. 526 to figure the amount you can deduct. Only enter on      description of the property. For each gift of property, you should 
line 11 the deductible value of gifts you made in cash or by         also keep reliable written records that include:
check.                                                               • How you figured the property's value at the time you gave it. If 
                                                                     the value was determined by an appraisal, keep a signed copy of 
Recordkeeping.    For any contribution made in cash, regardless      the appraisal.
of the amount, you must maintain as a record of the contribution     • The cost or other basis of the property if you must reduce it by 
a bank record (such as a canceled check or credit card               any ordinary income or capital gain that would have resulted if 
statement) or a written record from the charity. The written record  the property had been sold at its fair market value.
must include the name of the charity, date, and amount of the        • How you figured your deduction if you chose to reduce your 
contribution. If you made contributions through payroll              deduction for gifts of capital gain property.
deduction, see Pub. 526 for information on the records you must      • Any conditions attached to the gift.
keep. Don't attach the record to your tax return. Instead, keep it 
with your other tax records.                                           If the gift of property is $250 or more, you must also have a 
                                                                     contemporaneous written acknowledgment from the charity. See 
  For contributions of $250 or more, you must also have a            Gifts of $250 or more, earlier, for more information. Form 8283 
contemporaneous written acknowledgment from the charitable           doesn't satisfy the contemporaneous written acknowledgment 
organization. See Gifts of $250 or more, earlier, for more           requirement, and a contemporaneous written acknowledgment 
information. You will still need to keep a record of when you        isn't a substitute for the other records you may need to keep if 
made the cash contribution if the contemporaneous written            you gave property.
acknowledgment doesn't include that information.
                                                                              If your total deduction for gifts of property is over $500, 
                                                                              you gave less than your entire interest in the property, or 
Line 12                                                              CAUTION! you made a qualified conservation contribution, your 
                                                                     records should contain additional information. See Pub. 526 for 
Other Than by Cash or Check                                          details.
Enter on line 12 the total value of your contributions of property 
other than by cash or check, unless a limit on deducting gifts 
applies to you. For more information about the limits on             Line 13
deducting gifts, see Limit on the amount you can deduct, earlier. 
If your deduction is limited, you may have a carryover to next       Carryover From Prior Year
year. See Pub. 526 for more information.                             You may have contributions that you couldn't deduct in an earlier 
Deduction for gifts other than by cash or check limited.         If  year because they exceeded the limits on the amount you could 
your deduction for the contributions of property other than by       deduct. In most cases, you have 5 years to use contributions that 
cash or check is limited, see Pub. 526 to figure the amount you      were limited in an earlier year. Generally, the same limits apply 
can deduct. Only enter on line 12 the deductible value of your       this year to your carryover amounts as applied to those amounts 
contributions of property other than by cash or check.               in the earlier year. However, carryover amounts from 
                                                                     contributions made in 2020 or 2021 are subject to a 60% 
Valuing contributions of used items.       If you gave used items,   limitation if you deduct those amounts in 2024. After applying 
such as clothing or furniture, deduct their fair market value at the those limits, enter the amount of your carryover that you are 
time you gave them. Fair market value is what a willing buyer        allowed to deduct this year. See Pub. 526 for details.
would pay a willing seller when neither has to buy or sell and 
both are aware of the conditions of the sale. For more details on 
determining the value of donated property, see Pub. 561.             Casualty and Theft Losses
Deduction more than $500.    If the amount of your deduction is 
more than $500, you must complete and attach Form 8283. For          Line 15
this purpose, the “amount of your deduction” means your              Complete and attach Form 4684 to figure the amount of your 
deduction before applying any income limits that could result in a   loss. Only enter the amount from Form 4684, line 18, on line 15.
carryover of contributions.                                                   Don't enter a net qualified disaster loss from Form 4684, 
Contribution of motor vehicle, boat, or airplane.        If you        !      line 15, on line 15. Instead, enter that amount, if any, on 
deduct more than $500 for a contribution of a motor vehicle,         CAUTION  line 16. See Line 16, later, for information about 
boat, or airplane, you must also attach a statement from the         reporting a net qualified disaster loss.
charitable organization to your paper return. The organization 
may use Form 1098-C to provide the required information. If your       You can only deduct personal casualty and theft losses 
total deduction is over $5,000 ($500 for certain contributions of    attributable to a federally declared disaster to the extent that:
clothing and household items (discussed next)), you may also           1. The amount of each separate casualty or theft loss is 
have to get appraisals of the values of the donated property. See    more than $100, and
Form 8283 and its instructions for details.
                                                                       2. The total amount of all losses during the year (reduced by 
Contributions of clothing and household items.  A deduction          the $100 limit discussed in (1)) is more than 10% of the amount 
for these contributions will be allowed only if the items are in     on Form 1040 or 1040-SR, line 11.
good used condition or better. However, this rule doesn't apply to 
a contribution of any single item for which a deduction of more        See the Instructions for Form 4684 and Pub. 547 for more 
than $500 is claimed and for which you include a qualified           information.
appraisal and Form 8283 with your tax return.

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                     you are filing a paper return and you can't fit all your expenses on 
Other Itemized Deductions                                            the dotted lines next to line 16, attach a statement instead 
                                                                     showing the type and amount of each expense.
Line 16                                                                      Only the expenses listed next can be deducted on 
Increased Standard Deduction Reporting                                 !     line 16. For more information about each of these 
                                                                     CAUTION expenses, see Pub. 529.
If you have a net qualified disaster loss on Form 4684, line 15, 
and you aren’t itemizing your deductions, you can claim an           • Gambling losses (gambling losses include, but aren't limited 
increased standard deduction using Schedule A by doing the           to, the cost of non-winning bingo, lottery, and raffle tickets), but 
following.                                                           only to the extent of gambling winnings reported on Schedule 1 
1. List the amount from Form 4684, line 15, on the dotted            (Form 1040), line 8b.
line next to line 16 as "Net Qualified Disaster Loss," and attach    • Casualty and theft losses of income-producing property from 
Form 4684.                                                           Form 4684, lines 32 and 38b, or Form 4797, line 18a.
                                                                     • Federal estate tax on income in respect of a decedent.
2. List your standard deduction amount on the dotted line            • A deduction for amortizable bond premium (for example, a 
next to line 16 as "Standard Deduction Claimed With Qualified        deduction allowed for a bond premium carryforward or a 
Disaster Loss."                                                      deduction for amortizable bond premium on bonds acquired 
3. Combine the two amounts on line 16 and enter on Form              before October 23, 1986).
1040 or 1040-SR, line 12.                                            • An ordinary loss attributable to a contingent payment debt 
                                                                     instrument or an inflation-indexed debt instrument (for example, 
Do not enter an amount on any other line of Schedule A. 
                                                                     a Treasury Inflation-Protected Security).
For more information on how to determine your increased 
standard deduction, see Pub. 976.                                    • Deduction for repayment of amounts under a claim of right if 
                                                                     over $3,000. See Pub. 525 for details.
                                                                     • Certain unrecovered investment in a pension.
Net Qualified Disaster Loss Reporting                                • Impairment-related work expenses of a disabled person.

If you have a net qualified disaster loss on Form 4684, line 15,     Total Itemized Deductions
and you are itemizing your deductions, list the amount from Form 
4684, line 15, on the dotted line next to line 16 as "Net Qualified  Line 18
Disaster Loss" and include with your other miscellaneous 
                                                                     If you elect to itemize for state tax or other purposes even though 
deductions on line 16. Also be sure to attach Form 4684.
                                                                     your itemized deductions are less than your standard deduction, 
        Don't include your net qualified disaster loss on line 15.   check the box on line 18.
CAUTION!

Other Itemized Deductions
List the type and amount of each expense from the following list 
next to line 16 and enter the total of these expenses on line 16. If 

                                                                                                                                  11

Page 12 of 17         Fileid: … form-1040)/2024/b/xml/cycle02/source                                 9:56 - 16-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2024 Optional State Sales Tax Tables
  Income                       Family Size                           Family Size                          Family Size
          But
  At      less                                    Over                                Over                                   Over
  least   than     1      2    3        4    5    5    1        2    3    4      5    5    1         2    3    4         5   5
                   Alabama              2         4.00% Arizona           2           5.60% Arkansas           2             6.50%
     $0   $20,000  301     365 410      446  476  519  330      380  413  439    460  490  414       479  522  556       584 624
  $20,000 $30,000  399     483 542      588  628  685  456      524  570  606    636  677  575       666  726  774       813 868
  $30,000 $40,000  446     539 604      656  701  764  517      596  648  689    722  769  655       758  827  881       925 988
  $40,000 $50,000  484     585 656      712  760  829  569      655  713  757    794  846  722       836  912  971   1020    1089
  $50,000 $60,000  517     625 700      761  812  885  614      707  769  817    857  913  781       903  985  1049  1102    1177
  $60,000 $70,000  546     660 739      803  857  934  654      753  819  871    913  973  833       963  1051 1119  1175    1254
  $70,000 $80,000  572     691 775      841  897  978  690      794  864  919    964  1027 880       1017 1110 1182  1242    1325
  $80,000 $90,000  596     720 807      876  934  1018 723      832  906  963    1010 1076 923       1067 1165 1240  1303    1390
  $90,000 $100,000 618     746 836      908  968  1055 754      868  944  1004   1053 1122 963       1114 1215 1294  1359    1451
$100,000 $120,000  647     781 875      949  1013 1103 794      914  995  1058   1110 1182 1016      1175 1282 1365  1433    1530
$120,000 $140,000  684     825 924      1002 1069 1164 846      974  1060 1127   1182 1259 1083      1253 1367 1455  1529    1632
$140,000 $160,000  717     864 968      1050 1120 1220 893      1028 1119 1190   1248 1330 1145      1324 1445 1538  1616    1725
$160,000 $180,000  747     900 1008     1094 1166 1270 936      1078 1173 1247   1308 1394 1202      1390 1516 1614  1695    1809
$180,000 $200,000  775     934 1045     1134 1209 1317 976      1124 1224 1301   1364 1454 1254      1450 1582 1685  1770    1889
$200,000 $225,000  803     968 1083     1175 1253 1364 1018     1172 1276 1356   1422 1515 1309      1513 1651 1758  1846    1970
$225,000 $250,000  833    1004 1124     1219 1299 1415 1061     1222 1330 1414   1484 1581 1366      1580 1723 1835  1927    2057
$250,000 $275,000  861    1037 1161     1259 1342 1461 1102     1269 1382 1469   1541 1642 1420      1642 1791 1907  2003    2137
$275,000 $300,000  888    1069 1196     1297 1383 1505 1141     1314 1430 1520   1595 1699 1471      1700 1855 1975  2074    2214
$300,000  or more  1036   1246 1394     1511 1610 1752 1362     1568 1707 1815   1904 2029 1763      2038 2223 2366  2485    2652
  Income           California           3         7.25% Colorado          2           2.90% Connecticut        4             6.35%
     $0   $20,000  406     469 511      544  571  610  167      194  213  228    240  257  372       410  434  452       467 487
  $20,000 $30,000  555     640 698      742  780  832  229      267  292  312    329  352  511       563  596  621       641 669
  $30,000 $40,000  627     723 789      839  881  940  259      302  331  353    372  399  580       639  676  704       727 758
  $40,000 $50,000  687     793 864      920  966  1030 285      331  363  388    408  438  637       701  742  773       798 833
  $50,000 $60,000  740     853 930      990  1039 1109 307      357  391  418    440  471  687       756  800  834       861 897
  $60,000 $70,000  786     907 988      1051 1104 1178 326      380  416  444    468  501  731       804  852  887       916 955
  $70,000 $80,000  828     955 1041     1107 1163 1240 344      400  438  468    493  528  770       848  898  935       965 1007
  $80,000 $90,000  866     999 1089     1158 1216 1298 360      419  459  490    516  553  807       888  940  979   1011    1054
  $90,000 $100,000 901    1040 1133     1206 1266 1351 375      436  478  511    538  576  841       926  980  1020  1053    1098
$100,000 $120,000  948    1093 1192     1268 1331 1420 394      459  503  537    566  606  885       975  1032 1074  1109    1156
$120,000 $140,000  1007   1162 1266     1347 1415 1509 420      488  535  572    602  645  942       1037 1098 1143  1180    1230
$140,000 $160,000  1062   1224 1334     1420 1491 1590 442      515  564  603    635  680  994       1094 1158 1206  1245    1298
$160,000 $180,000  1111   1281 1396     1485 1560 1664 463      539  591  631    665  712  1041      1146 1213 1263  1304    1360
$180,000 $200,000  1157   1334 1454     1547 1624 1733 483      562  616  658    693  742  1086      1195 1265 1317  1359    1417
$200,000 $225,000  1204   1388 1513     1610 1690 1803 503      585  641  685    721  773  1131      1245 1317 1372  1416    1476
$225,000 $250,000  1254   1446 1575     1676 1760 1878 524      610  668  714    751  805  1179      1297 1373 1430  1476    1539
$250,000 $275,000  1300   1499 1634     1738 1825 1947 543      632  693  740    780  835  1224      1347 1425 1484  1532    1597
$275,000 $300,000  1344   1550 1689     1797 1886 2012 562      654  717  766    806  864  1266      1393 1474 1535  1584    1652
$300,000  or more  1594   1838 2003     2131 2237 2386 668      778  852  910    959  1027 1508      1659 1756 1828  1887    1967
  Income           District of Columbia 4         6.00% Florida           1           6.00% Georgia            2             4.00%
     $0   $20,000  357     392 415      432  446  465  373      426  461  489    511  542  231       266  290  308       323 345
  $20,000 $30,000  485     533 564      587  606  631  516      590  639  677    708  752  319       367  400  425       446 476
  $30,000 $40,000  548     602 637      663  684  713  587      671  727  770    805  855  362       417  454  483       507 540
  $40,000 $50,000  600     659 697      725  748  780  646      739  800  848    887  941  398       459  499  531       557 594
  $50,000 $60,000  645     708 749      780  805  839  698      798  864  915    957  1016 429       495  539  573       601 641
  $60,000 $70,000  684     752 795      828  854  890  743      850  921  975    1020 1083 457       527  574  610       640 683
  $70,000 $80,000  720     792 837      871  899  937  785      897  972  1030   1077 1144 482       556  605  644       676 720
  $80,000 $90,000  753     828 875      911  940  979  823      941  1019 1080   1130 1199 505       582  634  675       708 755
  $90,000 $100,000 784     861 911      948  978  1019 858      981  1063 1126   1178 1251 527       607  661  703       738 787
$100,000 $120,000  824     905 957      996  1028 1071 904      1034 1120 1187   1242 1318 555       639  697  741       778 829
$120,000 $140,000  875     961 1016     1058 1091 1137 964      1102 1194 1265   1323 1405 591       681  742  789       828 883
$140,000 $160,000  921    1012 1070     1114 1149 1197 1018     1164 1261 1336   1398 1484 623       719  783  833       874 932
$160,000 $180,000  963    1058 1119     1165 1202 1252 1067     1221 1323 1401   1466 1557 653       753  821  873       916 977
$180,000 $200,000  1003   1102 1165     1212 1250 1303 1114     1274 1380 1462   1530 1624 681       786  856  910       955 1019
$200,000 $225,000  1043   1146 1212     1261 1301 1355 1161     1328 1439 1525   1595 1694 710       819  892  949       996 1062
$225,000 $250,000  1086   1193 1261     1312 1354 1410 1211     1386 1502 1591   1665 1767 740       854  930  989   1038    1107
$250,000 $275,000  1125   1236 1307     1360 1403 1462 1258     1439 1560 1653   1729 1836 769       887  966  1027  1078    1150
$275,000 $300,000  1163   1277 1350     1405 1450 1510 1303     1490 1615 1711   1790 1901 796       917  999  1063  1116    1190
$300,000  or more  1377   1512 1598     1663 1716 1787 1558     1782 1931 2046   2141 2274 949       1095 1193 1269  1332    1420
  Income           Hawaii               1,6       4.00% Idaho             1           6.00% Illinois           2             6.25%
     $0   $20,000  391     468 520      561  596  644  496      602  677  736    786  858  351       415  459  495       524 567
  $20,000 $30,000  529     631 701      757  803  868  661      801  900  979    1045 1140 478       564  623  671       711 768
  $30,000 $40,000  595     710 789      851  903  976  740      897  1007 1095   1169 1275 540       636  703  757       801 865
  $40,000 $50,000  650     776 862      929  986  1066 805      976  1096 1191   1272 1387 591       696  769  828       877 946
  $50,000 $60,000  698     832 925      997  1058 1143 862      1044 1172 1274   1360 1483 636       748  827  889       942 1017
  $60,000 $70,000  740     883 980      1057 1121 1212 912      1104 1239 1347   1438 1567 675       794  878  944       999 1079
  $70,000 $80,000  778     928 1030     1111 1178 1273 956      1158 1300 1412   1507 1643 711       836  924  993   1051    1135
  $80,000 $90,000  813     969 1076     1160 1230 1330 997      1207 1355 1472   1571 1713 743       874  966  1038  1099    1186
  $90,000 $100,000 845    1007 1118     1206 1278 1382 1035     1253 1406 1527   1630 1777 773       909  1004 1080  1143    1234
$100,000 $120,000  887    1057 1174     1265 1342 1450 1084     1312 1472 1599   1707 1860 813       956  1055 1134  1201    1296
$120,000 $140,000  941    1121 1244     1341 1422 1537 1147     1388 1557 1691   1804 1967 863       1015 1120 1204  1274    1375
$140,000 $160,000  990    1179 1309     1411 1496 1616 1204     1457 1633 1774   1893 2063 910       1069 1180 1268  1342    1447
$160,000 $180,000  1034   1232 1367     1473 1562 1688 1256     1519 1703 1850   1974 2151 951       1118 1233 1325  1403    1513
$180,000 $200,000  1076   1281 1421     1532 1624 1755 1304     1576 1768 1920   2048 2232 990       1163 1283 1379  1459    1574
$200,000 $225,000  1118   1331 1477     1592 1687 1823 1353     1636 1834 1991   2124 2315 1031      1210 1335 1434  1518    1637
$225,000 $250,000  1163   1384 1536     1655 1754 1895 1404     1698 1903 2067   2205 2402 1073      1259 1389 1492  1579    1703
$250,000 $275,000  1205   1434 1590     1714 1817 1962 1452     1756 1968 2137   2280 2484 1112      1305 1440 1546  1636    1765
$275,000 $300,000  1244   1480 1642     1769 1875 2026 1498     1810 2029 2203   2350 2560 1150      1349 1487 1598  1690    1823
$300,000  or more  1468   1745 1935     2085 2210 2386 1755     2119 2374 2577   2748 2993 1362      1596 1760 1889  1999    2154

12

Page 13 of 17        Fileid: … form-1040)/2024/b/xml/cycle02/source                             9:56 - 16-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Income                         Family Size                        Family Size                         Family Size
         But
At       less                                   Over                               Over                                      Over
least    than     1       2    3    4      5    5    1     2        3   4     5    5    1         2   3    4             5   5
                  Indiana           4           7.00% Iowa              1          6.00% Kansas            2                 6.50%
   $0    $20,000  402     468  512  546    575  615  395   457      499 531   558  596  411       485 536  577           610 658
$20,000  $30,000  555     645  705  752    792  847  543   628      685 730   766  818  563       665 734  789           835 900
$30,000  $40,000  630     732  800  854    898  961  616   712      777 827   868  926  637       752 831  893           945 1018
$40,000  $50,000  693     804  880  938    987  1056 676   782      853 908   953  1017 699       825 911  979   1036        1116
$50,000  $60,000  747     867  949  1012   1065 1139 729   843      919 978   1027 1096 753       889 981  1054  1115        1202
$60,000  $70,000  795     923  1010 1077   1133 1212 775   896      978 1040  1092 1165 801       945 1043 1121  1186        1277
$70,000  $80,000  839     974  1065 1136   1195 1278 817   945    1031  1097  1152 1228 844       995 1099 1181  1249        1346
$80,000  $90,000  879     1021 1116 1191   1252 1339 856   990    1079  1149  1206 1286 884     1042  1151 1236  1307        1408
$90,000 $100,000  916     1064 1163 1241   1305 1396 892   1031   1124  1196  1256 1340 920     1085  1198 1287  1361        1466
$100,000 $120,000 965     1120 1225 1307   1374 1470 939   1085   1183  1259  1322 1410 969     1142  1261 1354  1432        1543
$120,000 $140,000 1028    1193 1304 1391   1463 1565 999   1155   1259  1340  1407 1500 1030    1214  1340 1439  1522        1640
$140,000 $160,000 1085    1259 1377 1468   1544 1651 1054  1218   1328  1413  1484 1583 1086    1280  1413 1518  1605        1729
$160,000 $180,000 1137    1319 1443 1539   1618 1730 1104  1276   1391  1480  1554 1657 1137    1340  1479 1589  1680        1809
$180,000 $200,000 1186    1376 1504 1604   1687 1804 1151  1330   1450  1543  1619 1727 1185    1396  1541 1655  1750        1885
$200,000 $225,000 1236    1433 1567 1671   1758 1880 1199  1385   1510  1607  1687 1799 1234    1454  1604 1723  1822        1962
$225,000 $250,000 1288    1495 1634 1743   1833 1960 1250  1444   1574  1674  1758 1874 1286    1514  1671 1795  1898        2044
$250,000 $275,000 1338    1552 1697 1809   1903 2035 1297  1498   1633  1738  1824 1945 1334    1571  1734 1862  1968        2120
$275,000 $300,000 1384    1606 1755 1872   1969 2105 1342  1550   1689  1797  1887 2012 1379    1624  1793 1925  2035        2192
$300,000 or more  1651    1915 2093 2232   2348 2510 1598  1845   2010  2139  2245 2394 1640    1931  2130 2286  2417        2603
Income            Kentucky          4           6.00% Louisiana         2          4.45% Maine             4                 5.50%
   $0    $20,000  382     436  472  499    522  554  274   312      338 358   374  397  300       341 368  389           406 430
$20,000  $30,000  529     604  654  692    723  767  380   433      469 497   519  551  407       461 498  526           549 581
$30,000  $40,000  601     687  743  787    823  873  432   493      534 565   591  627  458       520 561  592           618 655
$40,000  $50,000  662     756  818  866    906  961  476   543      588 623   651  691  501       568 613  648           676 716
$50,000  $60,000  715     816  884  936    978  1038 514   587      636 673   704  747  538       610 659  695           726 768
$60,000  $70,000  761     870  942  997    1043 1106 548   626      678 717   750  796  571       648 698  738           770 815
$70,000  $80,000  804     918  994  1053   1101 1168 579   661      716 758   793  841  600       681 735  776           810 857
$80,000  $90,000  843     963  1042 1104   1154 1225 607   693      751 795   831  882  627       712 768  811           846 895
$90,000 $100,000  879     1004 1087 1151   1204 1277 633   723      783 829   867  920  653       740 798  843           879 931
$100,000 $120,000 926     1058 1146 1213   1269 1346 668   763      826 874   915  970  685       777 838  885           923 977
$120,000 $140,000 987     1128 1221 1293   1353 1435 712   813      881 932   975  1035 727       824 889  939           980 1037
$140,000 $160,000 1043    1192 1290 1366   1429 1516 752   859      931 985   1031 1094 765       868 935  988   1031        1091
$160,000 $180,000 1093    1249 1353 1433   1499 1590 789   901      976 1034  1081 1147 800       907 978  1032  1077        1140
$180,000 $200,000 1141    1304 1412 1495   1564 1659 823   941    1019  1079  1128 1198 832       943 1017 1074  1120        1185
$200,000 $225,000 1189    1359 1472 1559   1630 1730 859   981    1063  1125  1177 1249 865       980 1057 1116  1165        1232
$225,000 $250,000 1241    1418 1536 1627   1701 1805 896   1024   1109  1175  1229 1304 900     1020  1100 1161  1211        1282
$250,000 $275,000 1289    1473 1596 1690   1767 1875 931   1064   1152  1221  1277 1355 932     1057  1139 1203  1255        1328
$275,000 $300,000 1334    1525 1652 1750   1830 1942 964   1102   1193  1264  1322 1403 963     1091  1176 1242  1296        1371
$300,000 or more  1595    1824 1976 2093   2189 2323 1154  1319   1429  1514  1583 1681 1137    1288  1389 1466  1530        1618
Income            Maryland          4           6.00% Massachusetts     4          6.25% Michigan          4                 6.00%
   $0    $20,000  296     345  380  407    429  462  313   356      384 406   424  450  337       386 420  446           467 497
$20,000  $30,000  407     474  521  558    589  633  425   483      521 551   576  610  463       532 578  614           643 685
$30,000  $40,000  461     537  590  632    667  716  479   544      588 621   649  688  525       603 656  696           730 777
$40,000  $50,000  507     590  648  693    732  786  524   596      643 680   710  753  577       663 720  765           802 854
$50,000  $60,000  546     636  698  747    788  847  563   640      691 731   763  809  622       715 777  825           865 921
$60,000  $70,000  581     676  742  794    838  900  598   679      733 775   810  858  662       761 827  878           920 980
$70,000  $80,000  613     713  782  837    883  949  629   715      772 816   852  903  698       802 872  926           971 1033
$80,000  $90,000  642     747  819  877    925  993  658   747      807 853   891  944  731       840 913  970   1017        1082
$90,000 $100,000  669     778  853  913    963  1035 684   777      839 887   927  982  762       876 952  1011  1059        1128
$100,000 $120,000 704     819  898  961    1014 1089 719   816      882 932   973  1031 803       922 1002 1064  1116        1188
$120,000 $140,000 749     871  955  1022   1078 1158 763   866      936 989   1033 1095 854       981 1067 1133  1188        1264
$140,000 $160,000 791     919  1008 1078   1137 1221 803   912      985 1041  1088 1152 901     1036  1126 1195  1253        1334
$160,000 $180,000 828     962  1055 1129   1191 1278 840   954    1030  1089  1137 1205 944     1085  1179 1252  1313        1398
$180,000 $200,000 864     1003 1100 1176   1241 1332 874   992    1072  1133  1183 1253 984     1131  1229 1306  1369        1457
$200,000 $225,000 900     1045 1146 1225   1292 1387 909   1032   1114  1178  1230 1304 1026    1178  1281 1360  1426        1518
$225,000 $250,000 938     1089 1194 1277   1346 1445 946   1074   1160  1226  1280 1356 1069    1228  1335 1418  1487        1583
$250,000 $275,000 973     1130 1239 1325   1397 1499 980   1113   1202  1270  1327 1406 1110    1275  1386 1472  1543        1643
$275,000 $300,000 1007    1169 1281 1370   1445 1551 1012  1150   1241  1312  1370 1452 1148    1319  1434 1523  1597        1700
$300,000 or more  1200    1392 1525 1630   1718 1844 1197  1359   1468  1551  1620 1716 1368    1572  1709 1815  1903        2026
Income            Minnesota         1           6.88% Mississippi       2          7.00% Missouri          2                 4.23%
   $0    $20,000  360     408  440  464    484  512  602   730      820 890   950  1035 259       302 332  355           375 402
$20,000  $30,000  505     573  618  652    680  719  806   976    1094  1188  1266 1379 357       417 458  490           517 554
$30,000  $40,000  577     655  706  745    778  823  904   1094   1226  1330  1419 1544 405       473 520  556           587 629
$40,000  $50,000  638     724  780  824    860  909  985   1191   1335  1448  1544 1681 445       520 571  611           645 692
$50,000  $60,000  691     784  845  893    931  985  1055  1275   1429  1550  1653 1799 480       561 616  660           696 747
$60,000  $70,000  738     838  903  954    995  1053 1117  1350   1512  1640  1748 1902 511       597 656  702           741 795
$70,000  $80,000  781     886  956  1009   1053 1114 1173  1416   1586  1721  1834 1996 539       630 692  741           781 839
$80,000  $90,000  820     931  1004 1060   1107 1171 1224  1477   1654  1794  1913 2081 565       660 725  776           819 879
$90,000 $100,000  857     973  1049 1108   1156 1223 1270  1534   1717  1863  1985 2160 589       688 756  809           853 916
$100,000 $120,000 905     1028 1108 1171   1222 1293 1332  1607   1799  1952  2080 2262 620       725 796  852           899 965
$120,000 $140,000 967     1098 1185 1251   1305 1381 1410  1701   1904  2065  2200 2393 660       772 848  908           957 1028
$140,000 $160,000 1024    1163 1254 1325   1383 1463 1481  1787   1999  2168  2310 2512 697       815 895  958   1011        1085
$160,000 $180,000 1076    1222 1318 1392   1453 1537 1546  1864   2085  2261  2409 2620 730       854 938  1004  1059        1137
$180,000 $200,000 1124    1277 1378 1455   1519 1607 1605  1936   2165  2348  2501 2720 761       890 978  1047  1104        1185
$200,000 $225,000 1174    1334 1439 1520   1586 1679 1667  2009   2247  2436  2595 2822 793       928 1019 1091  1151        1235
$225,000 $250,000 1227    1394 1504 1589   1658 1755 1732  2087   2334  2530  2695 2930 827       967 1063 1138  1200        1288
$250,000 $275,000 1277    1450 1565 1653   1725 1826 1792  2159   2414  2617  2787 3031 859     1004  1104 1181  1246        1338
$275,000 $300,000 1324    1504 1623 1714   1789 1894 1848  2227   2490  2699  2874 3125 889     1039  1142 1223  1290        1384
$300,000 or more  1594    1812 1956 2066   2157 2283 2171  2612   2919  3163  3368 3661 1060    1240  1363 1459  1539        1652

                                                                                                                              13

Page 14 of 17         Fileid: … form-1040)/2024/b/xml/cycle02/source                           9:56 - 16-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

  Income                        Family Size                         Family Size                           Family Size
          But
  At      less                                   Over                                Over                                    Over
  least   than     1    2       3    4      5    5    1       2     3    4      5    5    1    2          3    4         5   5
                   Nebraska          1           5.50% Nevada            5           6.85% New Jersey          4             6.63%
     $0   $20,000  334  383     416  441    462  491  386     446   486  517    543  580  396  444        476  500       519 547
  $20,000 $30,000  467  536     582  618    647  688  528     610   665  707    743  792  547  614        657  691       718 756
  $30,000 $40,000  533  612     665  705    739  786  598     690   752  800    840  896  621  697        747  785       816 859
  $40,000 $50,000  589  676     734  779    816  867  655     756   824  877    921  983  683  767        822  864       898 945
  $50,000 $60,000  637  731     794  843    883  939  705     814   887  944    991  1058 737  828        887  932       969 1020
  $60,000 $70,000  680  781     848  900    943  1003 750     865   943  1003   1053 1124 785  882        945  993   1032    1087
  $70,000 $80,000  719  826     897  952    997  1061 790     911   993  1057   1110 1184 829  930        997  1048  1089    1147
  $80,000 $90,000  755  867     942  1000   1047 1114 826     953   1039 1106   1161 1239 869  975        1045 1098  1142    1202
  $90,000 $100,000 789  906     984  1044   1094 1163 860     993   1082 1151   1209 1290 906  1017       1090 1145  1191    1253
$100,000 $120,000  833  956     1039 1102   1155 1228 905     1044  1138 1211   1271 1357 954  1071       1148 1207  1254    1321
$120,000 $140,000  889  1021    1109 1177   1233 1312 962     1110  1210 1287   1351 1442 1016 1141       1223 1285  1336    1407
$140,000 $160,000  941  1081    1174 1246   1305 1388 1014    1170  1275 1357   1424 1520 1073 1205       1292 1357  1411    1486
$160,000 $180,000  988  1135    1233 1308   1371 1458 1061    1224  1334 1420   1491 1590 1125 1263       1354 1423  1480    1558
$180,000 $200,000  1032 1186    1288 1367   1432 1523 1105    1275  1390 1479   1553 1656 1173 1318       1412 1484  1543    1625
$200,000 $225,000  1078 1238    1345 1427   1495 1590 1151    1327  1446 1539   1616 1724 1223 1373       1472 1547  1609    1694
$225,000 $250,000  1126 1293    1405 1491   1562 1662 1198    1382  1507 1603   1683 1796 1276 1433       1535 1614  1678    1767
$250,000 $275,000  1171 1345    1461 1551   1625 1728 1243    1434  1562 1663   1746 1862 1325 1488       1595 1676  1743    1835
$275,000 $300,000  1214 1394    1515 1608   1684 1791 1285    1482  1615 1719   1805 1925 1371 1540       1651 1735  1804    1900
$300,000  or more  1460 1677    1822 1933   2026 2155 1526    1759  1917 2040   2142 2285 1638 1839       1971 2072  2155    2269
  Income           New Mexico        1           4.88% New York          2           4.00% North Carolina      2             4.75%
     $0   $20,000  360  407     437  460    479  505  242     270   288  302    313  329  340  407        453  489       520 564
  $20,000 $30,000  501  566     608  640    666  703  334     373   398  417    433  455  458  546        608  657       698 756
  $30,000 $40,000  571  645     693  729    759  800  380     424   453  474    492  517  514  614        683  737       783 849
  $40,000 $50,000  629  710     763  804    836  882  418     466   498  522    541  568  561  670        745  804       854 925
  $50,000 $60,000  680  768     825  869    904  953  451     503   537  563    584  614  602  718        798  862       915 992
  $60,000 $70,000  726  819     880  926    964  1017 480     536   572  600    623  654  638  760        846  913       969 1050
  $70,000 $80,000  767  865     930  979    1019 1074 507     566   604  633    657  690  670  799        888  959   1018    1103
  $80,000 $90,000  804  908     975  1027   1069 1127 531     593   633  664    689  723  700  834        927  1001  1063    1151
  $90,000 $100,000 839  947     1018 1071   1115 1176 554     618   660  692    718  754  727  866        963  1039  1104    1195
$100,000 $120,000  885  999     1073 1130   1176 1240 583     651   696  729    757  795  762  909        1010 1090  1157    1253
$120,000 $140,000  944  1066    1145 1205   1254 1323 621     694   741  777    806  847  808  962        1070 1154  1226    1327
$140,000 $160,000  999  1127    1210 1274   1326 1398 656     733   783  821    852  894  849  1012       1124 1213  1288    1395
$160,000 $180,000  1048 1182    1270 1337   1392 1467 688     768   821  860    893  937  887  1056       1174 1266  1344    1456
$180,000 $200,000  1094 1234    1326 1396   1453 1531 718     801   856  897    931  978  922  1098       1219 1316  1397    1512
$200,000 $225,000  1141 1287    1383 1456   1515 1598 748     835   892  935    971  1019 958  1140       1267 1367  1451    1570
$225,000 $250,000  1191 1344    1444 1520   1582 1668 780     871   931  976    1013 1063 995  1185       1316 1420  1507    1632
$250,000 $275,000  1238 1397    1501 1580   1644 1733 810     905   967  1013   1052 1104 1030 1226       1362 1470  1560    1689
$275,000 $300,000  1282 1447    1554 1636   1703 1795 839     937   1000 1049   1089 1143 1063 1266       1406 1517  1610    1742
$300,000  or more  1537 1734    1863 1961   2041 2152 1002    1119  1195 1253   1301 1366 1252 1489       1653 1783  1892    2047
  Income           North Dakota      1           5.00% Ohio              1           5.75% Oklahoma            1             4.50%
     $0   $20,000  280  325     356  380    400  428  366     414   445  469    489  517  313  375        418  452       481 523
  $20,000 $30,000  385  448     490  523    551  590  505     571   615  648    675  713  425  509        568  614       653 709
  $30,000 $40,000  437  508     556  593    624  669  574     649   698  736    767  810  480  575        641  693       737 800
  $40,000 $50,000  481  558     610  652    686  734  631     713   768  809    843  891  526  629        701  758       806 875
  $50,000 $60,000  518  602     658  703    740  792  681     770   828  873    910  961  565  676        754  815       867 940
  $60,000 $70,000  552  640     701  748    787  843  725     819   882  930    969  1023 600  718        800  865       920 998
  $70,000 $80,000  582  675     739  789    830  889  765     865   931  981    1022 1080 632  756        842  910       968 1050
  $80,000 $90,000  610  707     774  826    870  931  802     906   975  1028   1071 1132 661  790        880  951   1012    1097
  $90,000 $100,000 636  737     807  861    906  970  836     945   1017 1072   1117 1180 688  822        915  990   1052    1141
$100,000 $120,000  669  776     849  906    954  1021 880     995   1071 1129   1177 1243 723  864        962  1040  1106    1199
$120,000 $140,000  713  826     904  965    1015 1087 938     1060  1141 1202   1253 1324 768  917        1021 1104  1174    1273
$140,000 $160,000  752  872     954  1018   1072 1147 990     1119  1204 1270   1323 1398 809  966        1075 1162  1236    1340
$160,000 $180,000  788  914     1000 1067   1123 1201 1038    1173  1262 1331   1387 1465 846  1010       1124 1215  1292    1401
$180,000 $200,000  822  953     1042 1112   1170 1252 1082    1223  1316 1388   1446 1528 880  1051       1170 1265  1344    1458
$200,000 $225,000  856  993     1086 1158   1219 1305 1128    1275  1372 1446   1507 1592 916  1093       1217 1315  1398    1516
$225,000 $250,000  893  1035    1132 1208   1271 1360 1176    1330  1431 1508   1572 1660 953  1138       1267 1369  1455    1577
$250,000 $275,000  927  1074    1175 1254   1319 1412 1221    1381  1486 1566   1632 1724 988  1180       1313 1419  1508    1635
$275,000 $300,000  959  1112    1216 1297   1365 1461 1264    1429  1538 1621   1689 1784 1021 1219       1356 1466  1558    1689
$300,000  or more  1144 1325    1449 1546   1626 1740 1509    1706  1835 1935   2016 2130 1210 1443       1605 1734  1842    1997
  Income           Pennsylvania      1           6.00% Rhode Island      4           7.00% South Carolina      2             6.00%
     $0   $20,000  346  391     420  442    461  486  364     417   453  480    503  535  346  396        430  455       477 506
  $20,000 $30,000  467  527     566  596    621  655  499     572   620  658    688  732  477  546        592  627       657 697
  $30,000 $40,000  526  593     637  671    698  737  566     647   702  744    779  828  541  619        672  712       745 791
  $40,000 $50,000  574  648     696  732    763  805  621     710   770  817    855  908  595  681        738  782       819 869
  $50,000 $60,000  616  695     746  786    818  863  668     765   829  879    921  978  642  734        796  844       883 937
  $60,000 $70,000  654  736     791  833    867  915  711     813   882  935    979  1040 683  782        847  898       940 998
  $70,000 $80,000  687  774     831  875    911  961  749     857   929  985    1031 1096 721  825        894  947       991 1052
  $80,000 $90,000  718  808     868  914    952  1004 784     897   973  1031   1079 1147 755  864        936  992   1038    1102
  $90,000 $100,000 746  840     902  950    989  1043 817     934   1013 1074   1124 1194 787  900        976  1034  1082    1149
$100,000 $120,000  783  882     947  997    1038 1095 859     983   1066 1130   1182 1256 829  948        1028 1089  1139    1210
$120,000 $140,000  830  935     1004 1057   1100 1160 914     1045  1133 1201   1257 1336 883  1010       1094 1159  1213    1288
$140,000 $160,000  873  983     1056 1111   1157 1220 964     1102  1195 1266   1326 1408 932  1066       1155 1223  1280    1359
$160,000 $180,000  912  1027    1103 1161   1208 1274 1009    1154  1251 1326   1388 1474 976  1117       1210 1282  1341    1424
$180,000 $200,000  948  1068    1147 1207   1256 1325 1051    1202  1303 1381   1446 1536 1018 1164       1261 1336  1398    1485
$200,000 $225,000  985  1110    1191 1254   1305 1376 1095    1252  1357 1438   1505 1599 1061 1213       1314 1393  1457    1547
$225,000 $250,000  1025 1154    1239 1304   1357 1431 1141    1304  1414 1498   1568 1666 1106 1265       1371 1452  1519    1613
$250,000 $275,000  1061 1195    1283 1350   1405 1482 1183    1353  1466 1554   1626 1728 1148 1313       1423 1507  1577    1674
$275,000 $300,000  1095 1233    1324 1394   1451 1530 1224    1399  1516 1607   1682 1786 1188 1359       1472 1560  1632    1732
$300,000  or more  1291 1454    1560 1642   1709 1802 1455    1663  1802 1909   1998 2122 1417 1620       1755 1859  1945    2065

14

Page 15 of 17        Fileid: … form-1040)/2024/b/xml/cycle02/source                                           9:56 - 16-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Income                         Family Size                          Family Size                                    Family Size
         But
At       less                                   Over                                          Over                                              Over
least    than     1    2       3    4      5    5     1       2     3           4    5        5    1          2    3    4     5                                         5
                  South Dakota      1           4.20% Tennessee                 2             7.00% Texas               1                       6.25%
   $0    $20,000  375  453     507  549    586  637   529     630   699         754  799      864  382        445  488  521   548                                       587
$20,000  $30,000  511  616     690  748    797  866   717     853   947         1020 1082     1170 527        614  672  718   756                                       810
$30,000  $40,000  577  696     779  844    899  978   809     961   1067        1150 1219     1318 598        697  763  815   858                                       919
$40,000  $50,000  632  763     853  925    985  1070  884  1051     1166        1257 1333     1441 658        766  839  896   943               1010
$50,000  $60,000  680  820     917  994    1059 1151  950  1129     1253        1350 1432     1548 710        826  905  966   1017              1089
$60,000  $70,000  723  871     974  1056   1124 1222  1008 1198     1329        1432 1519     1641 756        879  963  1029  1083              1159
$70,000  $80,000  761  917     1025 1111   1183 1286  1060 1260     1398        1506 1597     1726 797        928  1016 1085  1142              1223
$80,000  $90,000  796  959     1073 1162   1238 1345  1108 1317     1461        1574 1669     1804 836        972  1065 1137  1197              1281
$90,000 $100,000  828  998     1116 1209   1288 1399  1153 1370     1519        1637 1736     1876 871        1013 1110 1185  1247              1335
$100,000 $120,000 871  1049    1173 1271   1354 1471  1211 1438     1595        1719 1823     1970 917        1067 1169 1248  1314              1406
$120,000 $140,000 925  1115    1246 1350   1437 1562  1285 1526     1693        1824 1934     2090 977        1137 1245 1329  1399              1497
$140,000 $160,000 975  1174    1313 1422   1514 1645  1352 1606     1781        1919 2035     2199 1031       1200 1314 1403  1477              1580
$160,000 $180,000 1020 1228    1373 1487   1584 1720  1414 1679     1862        2006 2127     2298 1081       1257 1377 1470  1547              1656
$180,000 $200,000 1062 1279    1429 1548   1648 1791  1471 1747     1937        2087 2212     2390 1127       1311 1436 1533  1613              1727
$200,000 $225,000 1105 1331    1487 1611   1715 1863  1529 1816     2014        2169 2300     2485 1175       1366 1496 1597  1681              1799
$225,000 $250,000 1151 1385    1548 1677   1785 1939  1591 1889     2095        2257 2392     2585 1225       1425 1560 1665  1753              1876
$250,000 $275,000 1193 1436    1605 1738   1850 2010  1649 1958     2170        2338 2479     2678 1272       1479 1620 1729  1820              1948
$275,000 $300,000 1233 1484    1658 1796   1912 2077  1703 2022     2242        2415 2560     2766 1316       1531 1676 1789  1883              2015
$300,000 or more  1462 1759    1965 2127   2264 2459  2013 2388     2648        2852 3023     3265 1571       1826 1999 2134  2246              2403
Income            Utah              2           4.85% Vermont                   1             6.00% Virginia            2                       4.30%
   $0    $20,000  369  438     485  523    554  599   266     288   301         312  320      331  237        272  296  314   329                                       351
$20,000  $30,000  500  594     658  709    751  811   367     397   415         429  441      456  327        375  408  433   454                                       483
$30,000  $40,000  564  670     742  799    847  915   416     450   471         487  500      517  371        426  463  491   515                                       548
$40,000  $50,000  617  733     812  874    926  1000  458     495   518         536  549      568  408        468  508  540   566                                       602
$50,000  $60,000  663  787     872  939    995  1074  494     534   559         578  593      613  440        505  548  582   610                                       650
$60,000  $70,000  704  835     925  996    1056 1140  525     568   595         615  631      652  468        537  583  620   649                                       691
$70,000  $80,000  741  879     974  1048   1111 1199  554     599   628         649  665      688  494        566  615  653   685                                       729
$80,000  $90,000  774  919     1018 1096   1161 1253  581     628   657         679  697      721  517        593  645  685   718                                       764
$90,000 $100,000  806  955     1058 1139   1207 1303  605     654   685         708  727      751  539        618  672  713   748                                       796
$100,000 $120,000 846  1004    1112 1197   1268 1369  637     689   722         746  765      791  568        651  708  751   788                                       838
$120,000 $140,000 898  1065    1180 1270   1346 1453  679     734   768         794  815      843  604        693  753  800   838                                       893
$140,000 $160,000 946  1121    1242 1337   1416 1529  716     774   811         838  860      889  638        732  795  844   885                                       942
$160,000 $180,000 989  1172    1298 1398   1481 1598  751     812   850         878  901      932  668        767  833  885   927                                       987
$180,000 $200,000 1029 1220    1351 1454   1540 1663  783     846   886         916  939      972  697        799  869  922   967               1029
$200,000 $225,000 1070 1268    1405 1512   1602 1729  816     882   923         954  979      1012 726        833  905  961   1007              1072
$225,000 $250,000 1113 1320    1462 1573   1666 1799  850     919   963         995  1021     1056 757        869  944  1002  1050              1118
$250,000 $275,000 1154 1367    1514 1630   1727 1864  883     954   999         1033 1060     1096 786        902  980  1040  1090              1161
$275,000 $300,000 1192 1413    1564 1684   1784 1925  914     988   1034        1069 1096     1134 813        933  1014 1076  1128              1201
$300,000 or more  1410 1670    1849 1990   2108 2275  1089 1178     1233        1274 1307     1352 970        1112 1208 1283  1345              1431
Income            Washington        1           6.50% West Virginia             1             6.00% Wisconsin           1                       5.00%
   $0    $20,000  423  484     524  556    582  618   369     428   468         499  525      561  323        372  405  430   451                                       481
$20,000  $30,000  585  670     726  770    805  856   524     608   665         709  746      798  447        515  560  595   624                                       665
$30,000  $40,000  665  761     825  875    916  973   601     698   764         815  857      917  508        585  637  676   709                                       755
$40,000  $50,000  732  838     908  963    1008 1071  667     774   847         904  951      1017 559        644  700  744   780                                       831
$50,000  $60,000  790  905     981  1040   1088 1156  724     841   921         982  1034     1106 604        695  756  803   842                                       897
$60,000  $70,000  842  964     1045 1108   1159 1232  775     901   986         1052 1107     1184 643        740  805  856   897                                       955
$70,000  $80,000  889  1017    1103 1169   1224 1300  822     955   1045        1115 1174     1256 679        782  850  903   947               1008
$80,000  $90,000  932  1067    1156 1226   1283 1363  865  1005     1100        1174 1235     1322 712        819  891  947   993               1057
$90,000 $100,000  972  1112    1206 1278   1338 1421  905  1052     1151        1229 1293     1383 743        854  929  987   1035              1102
$100,000 $120,000 1024 1172    1271 1347   1410 1498  957  1113     1219        1300 1368     1464 783        900  979  1040  1091              1161
$120,000 $140,000 1091 1249    1354 1436   1503 1596  1025 1192     1305        1393 1466     1568 834        959  1043 1108  1162              1237
$140,000 $160,000 1153 1320    1431 1517   1587 1686  1088 1265     1385        1478 1556     1664 881        1013 1102 1171  1227              1306
$160,000 $180,000 1209 1384    1500 1590   1664 1768  1145 1331     1458        1556 1637     1752 924        1062 1155 1227  1287              1370
$180,000 $200,000 1261 1443    1565 1659   1736 1845  1198 1394     1526        1629 1714     1834 964        1108 1205 1280  1342              1428
$200,000 $225,000 1315 1505    1632 1730   1810 1923  1253 1458     1596        1704 1794     1919 1005       1155 1256 1334  1399              1489
$225,000 $250,000 1372 1570    1702 1805   1889 2007  1312 1526     1671        1784 1878     2009 1048       1205 1311 1392  1459              1553
$250,000 $275,000 1425 1631    1768 1874   1962 2084  1367 1590     1741        1859 1957     2094 1089       1252 1361 1446  1516              1613
$275,000 $300,000 1475 1688    1831 1940   2031 2158  1419 1651     1808        1930 2031     2174 1127       1296 1409 1497  1569              1670
$300,000 or more  1763 2018    2188 2320   2428 2579  1720 2002     2193        2341 2465     2638 1347       1549 1684 1788  1874              1995
Income            Wyoming           1           4.00% 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  243  277     299  316    330  349   1.   Use the Ratio Method to determine your local sales tax deduction. Your state sales tax 
$20,000  $30,000  338  385     415  439    459  486   rate is provided next to the state name.
$30,000  $40,000  385  438     473  500    522  554   2.   Follow the instructions on the next page to determine your local sales tax deduction.
$40,000  $50,000  424  482     521  551    576  610   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 
$50,000  $60,000  458  521     563  596    622  659   sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine 
$60,000  $70,000  488  556     601  635    664  703   their local sales tax deduction. The denominator of the correct ratio is 7.25%, and the numerator 
$70,000  $80,000  516  587     635  671    701  743   is the total sales tax rate minus 7.25%.
$80,000  $90,000  541  616     666  704    735  779   4.   This state does not have a local general sales tax, so the amount in the state table is the 
$90,000 $100,000  564  643     695  735    767  813   only amount to be deducted.
$100,000 $120,000 595  678     733  775    809  858   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 
$120,000 $140,000 635  723     781  826    863  915   sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine 
$140,000 $160,000 671  764     826  873    913  967   their local sales tax deduction. The denominator of the correct ratio is 6.85%, and the numerator 
$160,000 $180,000 704  802     867  916    958 1015   is the total sales tax rate minus 6.85%.
$180,000 $200,000 734  837     904  957    999 1059   6.   The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for 
$200,000 $225,000 766  873     944  998    1043 1105  purpose of this deduction.
$225,000 $250,000 800  911     985  1042   1089 1154
$250,000 $275,000 831  947     1024 1083   1131 1199
$275,000 $300,000 861  981     1060 1121   1172 1242
$300,000 or more  1031 1175    1270 1344   1404 1488
The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an 
effort to reduce measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in 
the construction of the Tax Year (TY) 2024 optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY 
2023 to TY 2024. 

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