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         Department of the Treasury
         Internal Revenue Service

2023 Instructions for Schedule A
                                              Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your 
Itemized                                      federal income tax will be less if you take the larger of your itemized deductions or 
                                              your standard deduction.
Deductions                                    If  you  itemize,  you  can  deduct  a  part  of  your  medical  and  dental  expenses,  and 
                                              amounts you paid for certain taxes, interest, contributions, and other expenses. You 
                                              can also deduct certain casualty and theft losses.
                                              If  you  and  your  spouse  paid  expenses  jointly  and  are  filing  separate  returns  for 
                                              2023, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz-
                                              ed deductions.
                                                     Don't  include  on  Schedule  A  items  deducted  elsewhere,  such  as  on  Form 
                                              !      1040, Form 1040-SR, or Schedule C, E, or F.
                                              CAUTION

Section references are to the Internal        More information. Pub. 502 discusses          trists,  psychoanalysts  (medical  care  on-
Revenue Code unless otherwise noted.                                                        ly), and psychologists.
                                              the types of expenses you can and can’t 
Future developments. For the latest in-       deduct.  It  also  explains  when  you  can       • Medical  examinations,  X-ray  and 
formation about developments related to       deduct capital expenses and special care      laboratory  services,  and  insulin  treat-
Schedule A (Form 1040) and its instruc-       expenses for disabled persons.                ments your doctor ordered.
tions,  such  as  legislation  enacted  after                                                   • Diagnostic  tests,  such  as  a 
                                              Examples of Medical and 
they  were  published,  go  to IRS.gov/                                                     full-body scan, pregnancy test, or blood 
ScheduleA.                                    Dental Payments You Can                       sugar test kit.
                                              Include in Calculating Your                       • Nursing help (including your share 
                                                                                            of  the  employment  taxes  paid).  If  you 
What’s New                                    Total Medical Expenses                        paid  someone  to  do  both  nursing  and 
Standard  mileage  rates. The  standard       To the extent you weren't reimbursed in       housework, you can deduct only the cost 
mileage  rate  allowed  for  operating  ex-   calculating your total medical expenses,      of the nursing help.
penses  for  a  car  when  you  use  it  for  you can include what you paid for:                • Hospital care (including meals and 
medical reasons is 22 cents a mile. The       • Insurance  premiums  for  medical           lodging), clinic costs, and lab fees.
rate for use of your vehicle to do volun-     and dental care, including premiums for           • Qualified  long-term  care  services 
teer work for certain charitable organiza-    qualified  long-term  care  insurance  con-   (see Pub. 502).
tions remains at 14 cents a mile.             tracts  as  defined  in  Pub.  502.  But  see     • The supplemental part of Medicare 
                                              Limit  on  long-term  care  premiums  you     insurance (Medicare Part B).
                                              can  deduct,  later.  Reduce  the  insurance      • The  premiums  you  pay  for  Medi-
                                              premiums  by  any  self-employed  health      care Part D insurance.
Medical and Dental                            insurance  deduction  you  claimed  on            • A program to stop smoking and for 
Expenses                                      Schedule  1  (Form  1040),  line  17.  You    prescription medicines to alleviate nico-
                                              can't  include  insurance  premiums  paid     tine withdrawal.
You  can  deduct  only  the  part  of  your   by  making  a  pre-tax  reduction  to  your       • A  weight-loss  program  as  treat-
medical  and  dental  expenses  that  ex-     employee  compensation  because  these        ment  for  a  specific  disease  (including 
ceeds 7.5% of the amount of your adjus-       amounts  are  already  being  excluded        obesity) diagnosed by a doctor.
ted  gross  income  on  Form  1040  or        from your income by not being included            • Medical  treatment  at  a  center  for 
1040-SR, line 11.                             in box 1 of your Form(s) W-2. If you are      drug or alcohol addiction.
        If  you  received  a  distribution    a retired public safety officer, you can't        • Medical  aids  such  as  eyeglasses, 
                                              include  any  premiums  you  paid  to  the    contact  lenses,  hearing  aids,  braces, 
!       from  a  health  savings  account 
CAUTION or a medical savings account in       extent they were paid for with a tax-free     crutches,  wheelchairs,  and  guide  dogs, 
2023, see Pub. 969 to figure your deduc-      distribution from your retirement plan.       including the cost of maintaining them.
tion.                                         • Prescription medicines or insulin.              • Surgery  to  improve  defective  vi-
                                              • Acupuncturists, chiropractors, den-         sion, such as laser eye surgery or radial 
Deceased  taxpayer. Certain  medical          tists, eye doctors, medical doctors, occu-    keratotomy.
expenses paid out of a deceased taxpay-       pational  therapists,  osteopathic  doctors,      • Lodging  expenses  (but  not  meals) 
er's  estate  can  be  claimed  on  the  de-  physical therapists, podiatrists, psychia-    while away from home to receive medi-
ceased  taxpayer's  final  return.  See  Pub.                                               cal  care  provided  by  a  physician  in  a 
502 for details.

Dec 13, 2023                                             Cat. No. 53061X                                                             A-1



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hospital or a medical care facility related            If you were age 65 or older but     rents. See Child of divorced or separa-
to a hospital, provided there was no sig-      TIP     not  entitled  to  social  security ted parents in Pub. 502 for more infor-
nificant  element  of  personal  pleasure,             benefits,  you  can  include  pre-  mation.
recreation,  or  vacation  in  the  travel.    miums  you  voluntarily  paid  for  Medi-   •    Any person you could have claim-
Don't deduct more than $50 a night for         care Part A coverage.                       ed as a dependent on your return except 
each person who meets the requirements                                                     that person received $4,700 or more of 
in Pub. 502 under Lodging.                     • Nursing  care  for  a  healthy  baby. 
                                                                                           gross income or filed a joint return.
                                               But you may be able to take a credit for 
•  Ambulance service and other trav-                                                       •    Any person you could have claim-
                                               the  amount  you  paid.  See  the  Instruc-
el costs to get medical care. If you used                                                  ed  as  a  dependent  except  that  you,  or 
                                               tions for Form 2441.
your own car, you can include what you                                                     your  spouse  if  filing  jointly,  can  be 
spent for gas and oil to go to and from        • Illegal operations or drugs.
                                                                                           claimed  as  a  dependent  on  someone 
the place you received the care; or you        • Imported  drugs  not  approved  by 
                                                                                           else's 2023 return.
                                               the U.S. Food and Drug Administration 
can include 22 cents a mile. Add parking                                                   Example.    You provided over half of 
                                               (FDA). This includes foreign-made ver-
and tolls to the amount you claim under                                                    your  parent's  support  but  can't  claim 
                                               sions  of  U.S.-approved  drugs  manufac-
either method.                                                                             your parent as a dependent because they 
                                               tured without FDA approval.
•  Cost of breast pumps and supplies                                                       received wages of $4,700 in 2023. You 
that assist lactation.                         • Nonprescription  medicines,  other 
                                               than insulin (including nicotine gum and    can  include  on  line  1  any  medical  and 
•  Personal  protective  equipment                                                         dental  expenses  you  paid  in  2023  for 
                                               certain nicotine patches).
(such as masks, hand sanitizer and sani-                                                   your parent.
tizing wipes), for the primary purpose of      • Travel your doctor told you to take 
                                               for rest or a change.
preventing the spread of Coronavirus.                                                      Insurance premiums for certain non-
                                               • Funeral, burial, or cremation costs.      dependents. You  may  have  a  medical 
Limit  on  long-term  care  premiums                                                       or dental insurance policy that also cov-
you  can  include.  The  amount  you  can                                                  ers an individual who isn't your depend-
include  for  qualified  long-term  care  in-  Line 1
                                                                                           ent (for example, a nondependent child 
surance  contracts  (as  defined  in  Pub.     Medical and Dental                          under age 27). You can't deduct any pre-
502)  depends  on  the  age,  at  the  end  of                                             miums attributable to this individual, un-
2023, of the person for whom the premi-        Expenses
                                                                                           less this individual is a person described 
ums were paid. See the following chart         Enter the total of your medical and den-
                                                                                           under Whose medical and dental expen-
for details.                                   tal expenses, after you reduce these ex-
                                                                                           ses can you include, earlier. However, if 
                                               penses  by  any  payments  received  from 
                                                                                           you had family coverage when you add-
IF the person was,     THEN the most           insurance  or  other  sources.  See Reim-
                                                                                           ed  this  individual  to  your  policy  and 
at the end of 2023,    you can include         bursements, later.
                                                                                           your premiums didn't increase, you can 
age . . .              is . . .
                                               If advance payments of the premium          enter on line 1 the full amount of your 
40 or under                    $ 480           tax credit were made, or you think you      medical and dental insurance premiums. 
41–50                          $ 890           may be eligible to claim a premium tax      See Pub. 502 for more information.
51–60                    $ 1,790               credit, fill out Form 8962 before filling   Reimbursements.    If  your  insurance 
                                               out Schedule A, line 1. See Pub. 502 for    company  paid  the  provider  directly  for 
61–70                    $ 4,770               how  to  figure  your  medical  and  dental part of your expenses, and you paid only 
71 or older              $ 5,960               expenses deduction.                         the  amount  that  remained,  include  on 
                                                                                           line 1 only the amount you paid. If you 
                                                       Don't  forget  to  include  insur-
                                                                                           received  a  reimbursement  in  2023  for 
                                               TIP     ance  premiums  you  paid  for 
                                                                                           medical or dental expenses you paid in 
Examples of Medical and                                medical and dental care. How-
                                                                                           2023, reduce your 2023 expenses by this 
Dental Payments You Can't                      ever,  if  you  claimed  the  self-employed 
                                                                                           amount.  If  you  received  a  reimburse-
Include                                        health insurance deduction on Schedule 
                                                                                           ment in 2023 for prior year medical or 
                                               1 (Form 1040), line 17, reduce the pre-
                                                                                           dental expenses, don't reduce your 2023 
•  The cost of diet food.                      miums by the amount on line 17.
•  Cosmetic  surgery  unless  it  was                                                      expenses  by  this  amount.  However,  if 
necessary to improve a deformity related       Whose  medical  and  dental  expenses       you deducted the expenses in the earlier 
to  a  congenital  abnormality,  an  injury    can  you  include?   You  can  include      year and the deduction reduced your tax, 
from an accident or trauma, or a disfig-       medical  and  dental  bills  you  paid  in  you  must  include  the  reimbursement  in 
uring disease.                                 2023 for anyone who was one of the fol-     income  on  Schedule  1  (Form  1040), 
•  Life  insurance  or  income  protec-        lowing  either  when  the  services  were   line 8z. See Pub. 502 for details on how 
tion policies.                                 provided or when you paid for them.         to figure the amount to include.
•  The  Medicare  tax  on  your  wages         • Yourself and your spouse.                 Cafeteria  plans.  You  can’t  deduct 
and tips or the Medicare tax paid as part      • All dependents you claim on your          amounts  that  have  already  been  exclu-
of the self-employment tax or household        return.                                     ded from your income, so don’t include 
employment taxes.                              • Your  child  whom  you  don't  claim      on line 1 insurance premiums paid by an 
                                               as a dependent because of the rules for     employer-sponsored  health  insurance 
                                               children  of  divorced  or  separated  pa-  plan  (cafeteria   plan)      unless the 

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premiums are included in box 1 of your          3. You  must  reduce  your  charitable          part of a prior year refund that you chose 
Form(s)  W-2.  Also,  don't  include  any       contribution  amount  by  the  amount  of       to have credited to your 2023 state or lo-
other medical and dental expenses paid          the state or local tax credit you receive.      cal income taxes.
by the plan unless the amount paid is in-                                                       • Mandatory contributions you made 
                                                If you meet these conditions, and to the 
cluded in box 1 of your Form(s) W-2.                                                            to  the  California,  New  Jersey,  or  New 
                                                extent  you  apply  the  state  or  local  tax 
                                                                                                York  Nonoccupational  Disability  Bene-
                                                credit to this or a prior year's state or lo-
                                                                                                fit Fund, Rhode Island Temporary Disa-
                                                cal  tax  liability,  you  may  include  this 
                                                                                                bility Benefit Fund, or Washington State 
Taxes You Paid                                  amount on line 5a, 5b, or 5c, whichever 
                                                                                                Supplemental Workmen's Compensation 
                                                is appropriate. To the extent you apply a 
                                                                                                Fund.
Taxes You Can't Deduct                          portion of the credit to offset your state 
•     Federal  income  and  most  excise        or local tax liability in a subsequent year     • Mandatory  contributions  to  the 
                                                                                                Alaska, California, New Jersey, or Penn-
taxes.                                          (as permitted by law), you may treat this 
                                                                                                sylvania state unemployment fund.
•     Social  security,  Medicare,  federal     amount as state or local tax paid in the 
unemployment (FUTA), and railroad re-           year the credit is applied.                     • Mandatory  contributions  to  state 
                                                                                                family leave programs, such as the New 
tirement (RRTA) taxes.
•     Customs duties.                           For more information about this safe            Jersey  Family  Leave  Insurance  (FLI) 
•     Federal estate and gift taxes. How-       harbor  and  examples,  see  Treas.  Reg.       program and the California Paid Family 
ever,  see Line  16,  later,  if  you  had  in- 1.164-3(j).                                     Leave program.
come in respect of a decedent.                  U.S. territory taxes. Include taxes im-         Don't reduce your deduction by any:
•     Certain  state  and  local  taxes,  in-   posed by a U.S. territory with your state       • State or local income tax refund or 
cluding  tax  on  gasoline,  car  inspection    and local taxes on lines 5a, 5b, and 5c.        credit you expect to receive for 2023; or
fees, assessments for sidewalks or other        However, don't include any U.S. territo-        • Refund of, or credit for, prior year 
improvements to your property, tax you          ry  taxes  you  paid  that  are  allocable  to  state and local income taxes you actually 
paid for someone else, and license fees         excluded income.                                received  in  2023.  Instead,  see  the  in-
(for  example,  marriage,  driver's,  and                                                       structions  for  Schedule  1  (Form  1040), 
                                                        You  may  want  to  take  a  credit 
pet).                                                                                           line 1.
                                                TIP     for U.S. territory tax instead of 
•     Foreign  personal  or  real  property 
                                                        a  deduction.  See  the  instruc-
taxes.                                                                                          State and Local General 
                                                tions for Schedule 3 (Form 1040), line 1, 
                                                                                                Sales Taxes
                                                for details.
Line 5                                                                                          If  you  elect  to  deduct  state  and  local 
The deduction for state and local taxes is                                                      general  sales  taxes  instead  of  income 
generally  limited  to  $10,000  ($5,000  if    Line 5a                                         taxes,  you must  check  the  box  on 
                                                                                                line  5a.  To  figure  your  state  and  local 
married filing separately). State and lo-               You  can  elect  to  deduct  state      general sales tax deduction, you can use 
cal taxes subject to this limit are the tax-    !       and  local  general  sales  taxes       either  your  actual  expenses  or  the  op-
es that you include on lines 5a, 5b, and        CAUTION instead  of  state  and  local  in-
                                                                                                tional sales tax tables.
5c.                                             come taxes. You can't deduct both.
Safe  harbor  for  certain  charitable 
                                                                                                Actual Expenses
contributions made in exchange for a            State and Local Income 
                                                                                                Generally,  you  can  deduct  the  actual 
state or local tax credit. If you made a        Taxes
charitable contribution in exchange for a                                                       state  and  local  general  sales  taxes  (in-
state or local tax credit and your charita-     If you don't elect to deduct general sales      cluding  compensating  use  taxes)  you 
ble  contribution  deduction  must  be  re-     taxes, include on line 5a the state and lo-     paid in 2023 if the tax rate was the same 
duced as a result of receiving or expect-       cal income taxes listed next.                   as the general sales tax rate.
ing  to  receive  the  tax  credit,  you  may   • State and local income taxes with-
                                                                                                Food,  clothing,  and  medical  supplies. 
qualify for a safe harbor that allows you       held from your salary during 2023. Your 
                                                                                                Sales taxes on food, clothing, and medi-
to  treat  some  or  all  of  the  disallowed   Form(s)  W-2  will  show  these  amounts. 
                                                                                                cal supplies are deductible as a general 
charitable  contribution  as  a  payment  of    Forms   W-2G,    1099-G,      1099-R, 
                                                                                                sales  tax  even  if  the  tax  rate  was  less 
state and local taxes.                          1099-MISC,  and  1099-NEC  may  also 
                                                                                                than the general sales tax rate.
                                                show state and local income taxes with-
The  safe  harbor  applies  if  you  meet       held;  however,  don't  include  on  line  5a   Motor  vehicles. Sales  taxes  on  motor 
the following conditions.                       any withheld taxes you deducted on oth-         vehicles are deductible as a general sales 
1. You  made  a  cash  contribution  to         er forms, such as Schedule C, E or F.           tax even if the tax rate was different than 
an entity described in section 170(c).          • State  and  local  income  taxes  paid        the  general  sales  tax  rate.  However,  if 
2. In  return  for  the  cash  contribu-        in  2023  for  a  prior  year,  such  as  taxes you paid sales tax on a motor vehicle at 
tion,  you  received  a  state  or  local  tax  paid  with  your  2022  state  or  local  in-   a rate higher than the general sales tax, 
credit.                                         come tax return. Don't include penalties        you can deduct only the amount of the 
                                                or interest.
                                                • State and local estimated tax pay-
                                                ments made during 2023, including any 

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tax that you would have paid at the gen-                 If  your  filing  status  is  married 2. Multiply the table amount of each 
eral  sales  tax  rate  on  that  vehicle.  In- !        filing  separately,  both  you  and   state  by  a  fraction,  the  numerator  of 
clude  any  state  and  local  general  sales   CAUTION  your  spouse  elect  to  deduct       which is the number of days you lived in 
taxes paid for a leased motor vehicle.          sales  taxes, and  your  spouse  elects  to    the state during 2023 and the denomina-
Motor  vehicles  include  cars,  motor-         use the optional sales tax tables, you al-     tor of which is the total number of days 
cycles,  motor  homes,  recreational  vehi-     so  must  use  the  tables  to  figure  your   in the year (365).
cles, sport utility vehicles, trucks, vans,     state and local general sales tax deduc-       3. If you also lived in a locality dur-
and off-road vehicles.                          tion.                                          ing  2023  that  imposed  a  local  general 
                                                                                               sales tax, complete a separate worksheet 
        You  must  keep  your  actual  re-
                                                                                               for each state you lived in using the pro-
!       ceipts  showing  general  sales         Instructions for the State and                 rated amount from step (2) for that state 
CAUTION taxes paid to use this method.
                                                Local General Sales Tax                        on  line  1  of  its  worksheet.  Otherwise, 
Trade or business items. Don't include          Deduction Worksheet                            combine  the  prorated  table  amounts 
sales  taxes  paid  on  items  used  in  your                                                  from  step  (2)  and  enter  the  total  on 
trade or business. Instead, go to the in-       Line  1. If  you  lived  in  the  same  state  line 1 of a single worksheet.
structions for the form you are using to        for  all  of  2023,  enter  the  applicable 
report business income and expenses to          amount, based on your 2023 income and          Example. You lived in State A from 
see if you can deduct these taxes.              family  size,  from  the  2023  Optional       January 1 through August 31, 2023 (243 
                                                State  Sales  Tax  Table  for  your  state.    days), and in State B from September 1 
Refund  of  general  sales  taxes. If  you      Read down the “At least–But less than”         through December 31, 2023 (122 days). 
received a refund of state or local gener-      columns for your state and find the line       The  table  amount  for  State  A  is  $500. 
al sales taxes in 2023 for amounts paid         that includes your 2023 income. If mar-        The  table  amount  for  State  B  is  $400. 
in  2023,  reduce  your actual  2023  state     ried filing separately, don't include your     You  would  figure  your  state  general 
and  local  general  sales  taxes  by  this     spouse's income.                               sales tax as follows.
amount. If you received a refund of state 
or local general sales taxes in 2023 for        Note.   The family size column refers to       State A: $500 x 243/365 =      $333
prior  year  purchases,  don't  reduce  your    the  number  of  dependents  listed  on        State B: $400 x 122/365 =      134
2023 state and local general sales taxes        page 1 of Form 1040 or Form 1040-SR            Total                        = $467
by this amount. However, if you deduc-          (and  any  continuation  sheets)  plus  you 
ted  your actual  state  and  local  general    and, if you are filing a joint return, your 
sales taxes in the earlier year and the de-     spouse. If you are married and not filing      If none of the localities in which you 
duction reduced your tax, you may have          a  joint  return,  you  can  include  your     lived during 2023 imposed a local gen-
to  include  the  refund  in  income  on        spouse in family size only in certain cir-     eral  sales  tax,  enter  $467  on  line  1  of 
Schedule  1  (Form  1040),  line  8z.  See      cumstances, which are described in Pub.        your  worksheet.  Otherwise,  complete  a 
Recoveries in Pub. 525 for details.             501.                                           separate worksheet for State A and State 
Optional Sales Tax Tables                       Income.       Your  2023  income  is  the      B. Enter $333 on line 1 of the State A 
                                                amount  shown  on  your  Form  1040  or        worksheet  and  $134  on  line  1  of  the 
Instead  of  using  your  actual  expenses,     1040-SR,  line  11, plus  any  nontaxable      State B worksheet.
you  can  use  the  2023  Optional  State       items, such as the following.                  Line  2. If  you  checked  the  “No”  box, 
Sales  Tax  Table  and  the  2023  Optional           Tax-exempt interest.                     enter -0- on line 2, and go to line 3. If 
                                                •
Local  Sales  Tax  Tables  at  the  end  of           Veterans' benefits.                      you checked the “Yes” box and lived in 
                                                •
these  instructions  to  figure  your  state          Nontaxable combat pay.                   the  same  locality  for  all  of  2023,  enter 
                                                •
and  local  general  sales  tax  deduction.           Workers' compensation.                   the  applicable  amount,  based  on  your 
                                                •
You  may  also  be  able  to  add  the  state         Nontaxable  part  of  social  security   2023  income  and  family  size,  from  the 
                                                •
and local general sales taxes paid on cer-      and railroad retirement benefits.              2023  Optional  Local  Sales  Tax  Tables 
tain specified items.                                 Nontaxable  part  of  IRA,  pension,     for  your  locality.  Read  down  the  “At 
                                                •
To figure your state and local general          or  annuity  distributions.  Don't  include    least–But  less  than”  columns  for  your 
sales  tax  deduction  using  the  tables,      rollovers.                                     locality  and  find  the  line  that  includes 
complete  the  State  and  Local  General       •     Public assistance payments.              your  2023  income.  See  the  instructions 
Sales  Tax  Deduction  Worksheet  or  use                                                      for line 1 of the worksheet to figure your 
                                                What if you lived in more than one 
the  Sales  Tax  Deduction  Calculator  at                                                     2023  income.  The  family  size  column 
                                                state? If  you  lived  in  more  than  one 
IRS.gov/SalesTax.                                                                              refers to the number of dependents listed 
                                                state  during  2023,  use  the  following      on  page  1  of  Form  1040  or  Form 
                                                steps  to  figure  the  amount  to  put  on    1040-SR  (and  any  continuation  sheets) 
                                                line 1 of the worksheet.                       plus you and, if you are filing a joint re-
                                                1. Look  up  the  table  amount  for           turn, your spouse. If you are married and 
                                                each state using the rules stated earlier.     not filing a joint return, you can include 
                                                (If there is no table for a state, the table 
                                                amount for that state is considered to be 
                                                zero.)

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State and Local General Sales Tax Deduction 
Worksheet—Line 5a                                                                                                                                Keep for Your Records

              Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction 
TIP           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 2023, or
                               Had any nontaxable income in 2023.
                                                                                                                                                                                        
1. Enter your state general sales taxes from the 2023 Optional State Sales Tax Table  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                            1.  
   Next. If, for all of 2023, 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 2023?
   No. Enter -0-.
                                                                               . . . . . . . . . . . . . .                                   2.  
   Yes. Enter your base local general sales taxes from the 2023 Optional Local 
   Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2023? 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 2023, 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 2023, 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.  

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your  spouse  in  family  size  only  in  cer- 2023, figure the rate to enter on line 3 as     Line  6. If  you  lived  in  more  than  one 
tain circumstances, which are described        follows.  Multiply  each  tax  rate  for  the   locality  in  the  same  state  during  2023, 
in Pub. 501.                                   period it was in effect by a fraction. The      you  should  have  completed  line  1  only 
                                               numerator of the fraction is the number 
What if you lived in more than one                                                             on the first worksheet for that state and 
                                               of  days  the  rate  was  in  effect  during 
locality? If you lived in more than one                                                        separate worksheets for lines 2 through 
                                               2023  and  the  denominator  is  the  total 
locality  during  2023,  look  up  the  table                                                  6 for any other locality within that state 
                                               number of days in the year (365). Enter 
amount for each locality using the rules                                                       in which you lived during 2023. If you 
                                               the  total  of  the  prorated  tax  rates  on 
stated earlier. If there is no table for your                                                  checked the “Yes” box on line 6 of any 
                                               line 3.
locality,  the  table  amount  is  considered                                                  of  those  worksheets,  multiply  line  5  of 
to be zero. Multiply the table amount for      Example.     Locality  1  imposed  a  1%        that  worksheet  by  the  amount  that  you 
each locality you lived in by a fraction.      local  general  sales  tax  from  January  1    entered  on  line  1  for  that  state  on  the 
The  numerator  of  the  fraction  is  the     through September 30, 2023 (273 days).          first worksheet.
number of days you lived in the locality       The rate increased to 1.75% for the peri-       Line 7.  Enter on line 7 any state and lo-
during 2023 and the denominator is the         od  from  October  1  through  December         cal  general  sales  taxes  paid  on  the  fol-
total number of days in the year (365). If     31,  2023  (92  days).  You  would  enter       lowing specified items. If you are com-
you  lived  in  more  than  one  locality  in  “1.189” on line 3, figured as follows.          pleting  more  than  one  worksheet, 
the same state and the local general sales                                                     include the total for line 7 on only one 
tax rate was the same for each locality,       January 1 –                                     of the worksheets.
enter  the  total  of  the  prorated  table    September 30: 1.00 x 273/365 = 0.748            1. A motor vehicle (including a car, 
amounts for each locality in that state on     October 1 –                                     motorcycle,  motor  home,  recreational 
line  2.  Otherwise,  complete  a  separate    December 31:  1.75 x  92/365 =   0.441
                                                                                               vehicle, sport utility vehicle, truck, van, 
worksheet for lines 2 through 6 for each       Total                   = 1.189
                                                                                               and off-road vehicle). Also include any 
locality  and  enter  each  prorated  table                                                    state  and  local  general  sales  taxes  paid 
amount on line 2 of the applicable work-                                                       for  a  leased  motor  vehicle.  If  the  state 
sheet.                                         What if you lived in more than one              sales  tax  rate  on  these  items  is  higher 
Example.     You  lived  in  Locality  1       locality in the same state during 2023?         than the general sales tax rate, only in-
from January 1 through August 31, 2023         Complete a separate worksheet for lines         clude the amount of tax you would have 
(243 days), and in Locality 2 from Sep-        2  through  6  for  each  locality  in  your    paid at the general sales tax rate.
tember  1  through  December  31,  2023        state if you lived in more than one local-
(122 days). The table amount for Locali-       ity  in  the  same  state  during  2023  and    2. An aircraft or boat, but only if the 
ty 1 is $100. The table amount for Lo-         each locality didn't have the same local        tax  rate  was  the  same  as  the  general 
cality  2  is  $150.  You  would  figure  the  general sales tax rate.                         sales tax rate.
amount  to  enter  on  line  2  as  follows.   To  figure  the  amount  to  enter  on          3. A  home  (including  a  mobile 
Note  that  this  amount  may  not  equal      line 3 of the worksheet for each locality       home or prefabricated home) or substan-
your local sales tax deduction, which is       in which you lived (except a locality for       tial addition to or major renovation of a 
figured on line 6 of the worksheet.            which you used the 2023 Optional Local          home,  but  only  if  the  tax  rate  was  the 
                                               Sales  Tax  Tables  to  figure  your  local     same  as  the  general  sales  tax  rate  and 
Locality 1:  $100 x 243/365 = $ 67             general  sales  tax  deduction),  multiply      any of the following applies.
Locality 2:  $150 x 122/365 =       50         the local general sales tax rate by a frac-     a. Your  state  or  locality  imposes  a 
                                               tion. The numerator of the fraction is the      general sales tax directly on the sale of a 
Total        = $117                                                                            home or on the cost of a substantial ad-
                                               number of days you lived in the locality 
                                               during 2023 and the denominator is the          dition or major renovation.
Line 3. If you lived in California, check      total number of days in the year (365).         b. You  purchased  the  materials  to 
the “No” box if your combined state and        Example.     You  lived  in  Locality  1        build  a  home  or  substantial  addition  or 
local general sales tax rate is 7.2500%.       from January 1 through August 31, 2023          to perform a major renovation and paid 
Otherwise, check the “Yes” box and in-         (243 days), and in Locality 2 from Sep-         the sales tax directly.
clude on line 3 only the part of the com-      tember  1  through  December  31,  2023         c. Under  your  state  law,  your  con-
bined rate that is more than 7.2500%.          (122  days).  The  local  general  sales  tax   tractor  is  considered  your  agent  in  the 
If  you  lived  in  Nevada,  check  the        rate  for  Locality  1  is  1%.  The  rate  for construction  of  the  home  or  substantial 
“No” box if your combined state and lo-        Locality  2  is  1.75%.  You  would  enter      addition  or  the  performance  of  a  major 
cal  general  sales  tax  rate  is  6.8500%.   “0.666”  on  line  3  for  the  Locality  1     renovation. The contract must state that 
Otherwise, check the “Yes” box and in-         worksheet and “0.585” for the Locality          the  contractor  is  authorized  to  act  in 
clude on line 3 only the part of the com-      2 worksheet, figured as follows.                your name and must follow your direc-
bined rate that is more than 6.8500%.                                                          tions  on  construction  decisions.  In  this 
                                               Locality 1:   1.00 x 243/365 = 0.666            case, you will be considered to have pur-
What if your local general sales tax           Locality 2:   1.75 x 122/365 = 0.585            chased  any  items  subject  to  a  sales  tax 
rate  changed  during  2023?  If  you                                                          and to have paid the sales tax directly.
checked  the  “Yes”  box  and  your  local 
general  sales  tax  rate  changed  during 

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Don't  include  sales  taxes  paid  on         statement  and  in  box  6  of  any  Form        payer  becomes  liable  for  the  property 
items used in your trade or business. If       1099-S  you  received.  This  amount  is         tax imposed.
you  received  a  refund  of  state  or  local considered a refund of real estate taxes. 
general sales taxes in 2023, see Refund        See Refunds and rebates, later. Any real         Line 6
of general sales taxes, earlier.               estate  taxes  you  paid  at  closing  should 
                                               be shown on your settlement statement.           Other Taxes
Line 5b                                                 You must look at your real es-          Enter only one total on line 6, but list the 
                                                        tate  tax  bill  to  decide  if  any    type  and  amount  of  each  tax  included. 
State and Local Real Estate                    CAUTION! nondeductible  itemized  charg-
                                                                                                Include  on  this  line  income  taxes  you 
Taxes                                          es, such as those listed earlier, are inclu-     paid to a foreign country and generation 
                                               ded in the bill. If your taxing authority        skipping  tax  (GST)  imposed  on  certain 
      If  you  are  a  homeowner  who 
                                               (or lender) doesn't furnish you a copy of        income distributions.
TIP   received  assistance  under  a 
                                               your real estate tax bill, ask for it.
      State Housing Finance Agency                                                                      You  may  want  to  take  a  credit 
Hardest Hit Fund program or an Emer-           Prepayment  of  next  year's  property           TIP     for the foreign tax instead of a 
gency Homeowners' Loan program, see            taxes.   Only taxes paid in 2023 and as-                 deduction.  See  the  instructions 
Pub. 530 for the amount you can include        sessed prior to 2024 can be deducted for         for Schedule 3 (Form 1040), line 1, for 
on line 5b.                                    2023.  State  or  local  law  determines         details.
                                               whether and when a property tax is as-
Enter  on  line  5b  the  state  and  local                                                     Don't include taxes you paid to a U.S. 
                                               sessed, which is generally when the tax-
taxes  you  paid  on  real  estate  you  own                                                    territory  on  this  line;  instead,  include 
                                               payer  becomes  liable  for  the  property 
that wasn't used for business, but only if                                                      U.S.  territory  taxes  on  the  appropriate 
                                               tax imposed.
the taxes are assessed uniformly at a like                                                      state and local tax line.
rate  on  all  real  property  throughout  the Refunds and rebates. If you received a 
community,  and  the  proceeds  are  used      refund  or  rebate  in  2023  of  real  estate   Don't include federal estate tax on in-
for general community or governmental          taxes you paid in 2023, reduce your de-          come  in  respect  of  a  decedent  on  this 
purposes.  Pub.  530  explains  the  deduc-    duction by the amount of the refund or           line; instead, include it on line 16.
tions homeowners can take.                     rebate. If you received a refund or rebate 
                                               in 2023 of real estate taxes you paid in 
Don't include the following amounts            an earlier year, don't reduce your deduc-
on line 5b.                                    tion  by  this  amount.  Instead,  you  must     Interest You Paid
•     Foreign taxes you paid on real es-       include  the  refund  or  rebate  in  income     The rules for deducting interest vary, de-
tate.                                          on  Schedule  1  (Form  1040),  line  8z,  if    pending  on  whether  the  loan  proceeds 
•     Itemized  charges  for  services  to     you deducted the real estate taxes in the        are  used  for  business,  personal,  or  in-
specific  property  or  persons  (for  exam-   earlier  year  and  the  deduction  reduced      vestment  activities.  See  Pub.  535  for 
ple, a $20 monthly charge per house for        your tax. See Recoveries in Pub. 525 for         more information about deducting busi-
trash  collection,  a  $5  charge  for  every  details  on  how  to  figure  the  amount  to    ness interest expenses. See Pub. 550 for 
1,000  gallons  of  water  consumed,  or  a    include in income.                               more  information  about  deducting  in-
flat charge for mowing a lawn that had 
                                                                                                vestment  interest  expenses.  You  can't 
grown higher than permitted under a lo-
cal ordinance).                                Line 5c                                          deduct  personal  interest.  However,  you 
                                                                                                can deduct qualified home mortgage in-
•     Charges  for  improvements  that 
                                               State and Local Personal                         terest (on your Schedule A) and interest 
tend to increase the value of your prop-
erty  (for  example,  an  assessment  to       Property Taxes                                   on certain student loans (on Schedule 1 
                                                                                                (Form  1040),  line  21),  as  explained  in 
build  a  new  sidewalk).  The  cost  of  a    Enter on line 5c the state and local per-
                                                                                                Pub. 936 and Pub. 970.
property  improvement  is  added  to  the      sonal property taxes you paid, but only 
basis of the property. However, a charge       if  the  taxes  were  based  on  value  alone    If you use the proceeds of a loan for 
is deductible if it is used only to main-      and were imposed on a yearly basis.              more  than  one  purpose  (for  example, 
tain an existing public facility in service    Example.      You  paid  a  yearly  fee  for     personal  and  business),  you  must  allo-
(for example, a charge to repair an exist-     the  registration  of  your  car.  Part  of  the cate the interest on the loan to each use.
ing  sidewalk,  and  any  interest  included   fee was based on the car's value and part        You allocate interest on a loan in the 
in that charge).                               was based on its weight. You can deduct          same way as the loan is allocated. You 
If  your  mortgage  payments  include          only  the  part  of  the  fee  that  was  based  do  this  by  tracing  disbursements  of  the 
your  real  estate  taxes,  you  can  include  on the car's value.                              debt proceeds to specific uses. For more 
only the amount the mortgage company           Prepayment  of  next  year's  property           information  on  allocating  interest,  see 
actually  paid  to  the  taxing  authority  in taxes.   Only taxes paid in 2023 and as-         Pub. 535.
2023.                                          sessed prior to 2024 can be deducted for 
                                                                                                In  general,  if  you  paid  interest  in 
                                               2023.  State  or  local  law  determines 
If  you  sold  your  home  in  2023,  any                                                       2023  that  applies  to  any  period  after 
                                               whether and when a property tax is as-
real  estate  tax  charged  to  the  buyer                                                      2023, you can deduct only amounts that 
                                               sessed, which is generally when the tax-
should  be  shown  on  your  settlement                                                         apply for 2023.

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   Use  Schedule  A  to  deduct  qualified     are  used  to  buy,  build,  or  substantially ($375,000 if you are married filing sepa-
home  mortgage  interest  and  investment      improve  the  home  securing  the  loan        rately).
interest.                                      ("qualifying debt"). Make sure to check 
                                                                                                 Limit  when  loans  exceed  the  fair 
                                               the box on line 8 if you had one or more 
                                                                                              market value of the home.  If the total 
Line 8                                         home  mortgages  in  2023  with  an  out-
                                                                                              amount  of  all  mortgages  is  more  than 
                                               standing  balance  and  you  didn't  use  all 
                                                                                              the  fair  market  value  of  the  home,  see 
Home Mortgage Interest                         of  the  loan  proceeds  to  buy,  build,  or 
                                                                                              Pub. 936 to figure your deduction.
                                               substantially improve the home. The on-
          If  you  are  a  homeowner  who      ly exception to this limit is for loans tak-
TIP       received  assistance  under  a       en  out  on  or  before  October  13,  1987;   Line 8a
          State Housing Finance Agency         the  loan  proceeds  for  these  loans  are    Enter  on  line  8a  mortgage  interest  and 
Hardest Hit Fund program or an Emer-           treated  as  having  been  used  to  buy,      points reported to you on Form 1098 un-
gency Homeowners' Loan program, see            build,  or  substantially  improve  the        less one or more of the limits on home 
Pub. 530 for the amount you can deduct         home.  See  Pub.  936  for  more  informa-     mortgage  interest  apply  to  you.  For 
on line 8a or 8b.                              tion about loans taken out on or before        more information about these limits, see 
   A home mortgage is any loan that is         October 13, 1987.                              Limits on home mortgage interest, earli-
secured  by  your  main  home  or  second      See Pub. 936 to figure your deduction          er.
home, regardless of how the loan is la-        if you must check the box on line 8.           Home  mortgage  interest  limited.       If 
beled. It includes first and second mort-                                                     your  home  mortgage  interest  deduction 
                                               Limit  on  loans  taken  out  on  or  be­
gages,  home  equity  loans,  and  refi-                                                      is  limited,  see  Pub.  936  to  figure  the 
                                               fore  December  15,  2017.   For  qualify-
nanced mortgages.                                                                             amount of mortgage interest and points 
                                               ing debt taken out on or before Decem-         reported  to  you  on  Form  1098  that  are 
   A home can be a house, condomini-           ber 15, 2017, you can only deduct home         deductible. Only enter on line 8a the de-
um, cooperative, mobile home, boat, or         mortgage  interest  on  up  to  $1,000,000     ductible  mortgage  interest  and  points 
similar  property.  It  must  provide  basic   ($500,000 if you are married filing sepa-      that were reported to you on Form 1098.
living accommodations including sleep-         rately) of that debt. The only exception 
ing space, toilet, and cooking facilities.     is for loans taken out on or before Octo-      Refund  of  overpaid  interest. If  your 
   Check  the box  on  line  8  if  you  had   ber 13, 1987; see Pub. 936 for more in-        Form  1098  shows  any  refund  of  over-
one  or  more  home  mortgages  in  2023       formation  about  loans  taken  out  on  or    paid  interest,  don't  reduce  your  deduc-
with  an  outstanding  balance  and  you       before October 13, 1987.                       tion  by  the  refund.  Instead,  see  the  in-
                                                                                              structions  for  Schedule  1  (Form  1040), 
didn't  use  all  of  your  home  mortgage     See Pub. 936 to figure your deduction          line 8z.
proceeds from those loans to buy, build,       if you have loans taken out on or before 
or substantially improve your home. In-        December  15,  2017,  that  exceed             More than one borrower.    If you and 
terest paid on home mortgage proceeds          $1,000,000 ($500,000 if you are married        at  least  one  other  person  (other  than 
used for other purposes isn’t deductible       filing separately).                            your  spouse  if  you  file  a  joint  return) 
on lines 8a or 8b.                                                                            were  liable  for  and  paid  interest  on  a 
                                               Limit  on  loans  taken  out  after  De­       mortgage that was your home, you can 
   See  Limits  on  home  mortgage  inter-     cember  15,  2017.   For  qualifying  debt     only deduct your share of the interest.
est,  later,  for  more  information  about    taken out after December 15, 2017, you 
what interest you can include on lines 8a      can only deduct home mortgage interest            Shared  interest  reported  on  your 
and 8b.                                        on up to $750,000 ($375,000 if you are         Form  1098. If  the  shared  interest  was 
          If you used any home mortgage        married filing separately) of that debt. If    reported on the Form 1098 you received, 
TIP       proceeds  for  a  business  or  in-  you also have qualifying debt subject to       deduct only your share of the interest on 
          vestment  purpose,  interest  you    the  $1,000,000  limitation  discussed  un-    line 8a. Let each of the other borrowers 
paid that is allocable to those proceeds       der Limit  on  loans  taken  out  on  or  be-  know what their share is.
may still be deductible as a business or       fore  December  15,  2017,  earlier,  the         Shared interest reported on someone 
investment  expense  elsewhere  on  your       $750,000  limit  for  debt  taken  out  after  else's Form 1098.  If the shared interest 
return.                                        December  15,  2017,  is  reduced  by  the     was reported on the other person's Form 
                                               amount  of  your  qualifying  debt  subject    1098, report your share of the interest on 
Limits  on  home  mortgage  interest.          to  the  $1,000,000  limit.  An  exception     line 8b (as explained in Line 8b, later).
Your  deduction  for  home  mortgage  in-      exists  for  certain  loans  taken  out  after 
                                                                                              Form  1098  doesn’t  show  all  interest 
terest is subject to a number of limits. If    December 15, 2017, but before April 1, 
                                                                                              paid. If you paid more interest to the re-
one or more of the following limits ap-        2018. If the exception applies, your loan 
                                                                                              cipient than is shown on Form 1098, in-
plies, see Pub. 936 to figure your deduc-      may be treated in the same manner as a 
                                                                                              clude  the  larger  deductible  amount  on 
tion.                                          loan  taken  out  on  or  before  December     line 8a and explain the difference. If you 
                                               15,  2017;  see  Pub.  936  for  more  infor-
                                                                                              are filing a paper return, explain the dif-
   Limit for loan proceeds not used to         mation about this exception.
buy,  build,  or  substantially  improve                                                      ference by attaching a statement to your 
your home. You can only deduct home            See Pub. 936 to figure your deduction          paper return and printing “See attached” 
mortgage  interest  to  the  extent  that  the if you have loans taken out after October      to the right of line 8a.
loan proceeds from your home mortgage          13,  1987,  that  exceed  $750,000 

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         If  you  are  claiming  the  mort-                                                          Alaska  Permanent  Fund  divi-
                                             Line 8c
!        gage interest credit (for holders                                                   !       dends, including those reported 
CAUTION  of  qualified  mortgage  credit                                                     CAUTION on  Form  8814,  aren't  invest-
certificates issued by state or local gov-   Points Not Reported on                          ment income.
ernmental  units  or  agencies),  subtract   Form 1098
                                                                                             For more details, see Pub. 550.
the amount shown on Form 8396, line 3,       Points  are  shown  on  your  settlement 
from  the  total  deductible  interest  you  statement. Points you paid only to bor-
paid on your home mortgage. Enter the        row  money  are  generally  deductible 
result on line 8a.                           over the life of the loan. See Pub. 936 to      Gifts to Charity
                                             figure  the  amount  you  can  deduct. 
Line 8b                                      Points  paid  for  other  purposes,  such  as   You  can  deduct  contributions  or  gifts 
                                             for a lender's services, aren't deductible.     you  gave  to  organizations  that  are  reli-
If you paid home mortgage interest to a                                                      gious, charitable, educational, scientific, 
recipient who didn’t provide you a Form      Refinancing.  Generally,  you  must  de-
                                                                                             or literary in purpose. You can also de-
1098,  report  your  deductible  mortgage    duct points you paid to refinance a mort-
                                                                                             duct what you gave to organizations that 
interest  on  line  8b.  Your  deductible    gage  over  the  life  of  the  loan.  This  is 
                                                                                             work  to  prevent  cruelty  to  children  or 
mortgage interest may be less than what      true even if the new mortgage is secured 
                                                                                             animals.  Certain  whaling  captains  may 
you paid if one or more of the limits on     by your main home.
                                                                                             be able to deduct expenses paid in 2023 
home  mortgage  interest  apply  to  you.    If  you  used  part  of  the  proceeds  to      for Native Alaskan subsistence bowhead 
For more information about these limits,     improve  your  main  home,  you  may  be        whale  hunting  activities.  See  Pub.  526 
see Limits  on  home  mortgage  interest,    able to deduct the part of the points rela-     for details.
earlier.                                     ted to the improvement in the year paid. 
Seller  financed  mortgage. If  you  paid    See Pub. 936 for details.                       To verify an organization's charitable 
                                                                                             status, you can:
home  mortgage  interest  to  the  person        If you paid off a mortgage ear-                   Check  with  the  organization  to 
                                                                                             •
from  whom  you  bought  the  home  and      TIP ly, deduct any remaining points             which  you  made  the  donation.  The  or-
that  person  didn’t  provide  you  a  Form      in  the  year  you  paid  off  the          ganization should be able to provide you 
1098, write that person's name, identify-    mortgage.  However,  if  you  refinanced        with verification of its charitable status.
ing  number,  and  address  on  the  dotted  your mortgage with the same lender, see               Use  our  online  search  tool  at 
                                                                                             •
lines next to line 8b. If the recipient of   Mortgage  ending  early  in  Pub.  936  for     IRS.gov/TEOS  to  see  if  an  organization 
your  home  mortgage  payment(s)  is  an     an exception.                                   is eligible to receive tax-deductible con-
individual,  the  identifying  number  is                                                    tributions (Publication 78 data).
their social security number (SSN). Oth-
erwise, it is the employer identification    Line 8d                                         Examples of Qualified 
number (EIN). You must also let the re-      Reserved for future use                         Charitable Organizations
cipient know your SSN.
                                                                                             The following list gives some examples 
         If  you  don't  show  the  required Line 9                                          of qualified organizations. See Pub. 526 
                                                                                             for more examples.
CAUTION  or  let  the  recipient  know  your 
!        information about the recipient     Investment Interest                                   Churches,  mosques,  synagogues, 
                                                                                             •
SSN, you may have to pay a $50 penalty.      Investment  interest  is  interest  paid  on    temples,  and  other  religious  organiza-
                                             money you borrowed that is allocable to         tions.
Interest  reported  on  someone  else’s      property  held  for  investment.  It  doesn't   •     Scouts BSA, Boys and Girls Clubs 
Form 1098.  If you and at least one oth-     include any interest allocable to passive       of America, CARE, Girl Scouts, Good-
er person (other than your spouse if fil-    activities  or  to  securities  that  generate  will Industries, Red Cross, Salvation Ar-
ing jointly) were liable for and paid in-    tax-exempt income.                              my, and United Way.
terest  on  the  mortgage,  and  the  home                                                         Fraternal orders, if the gifts will be 
mortgage  interest  paid  was  reported  on  Complete  and  attach  Form  4952  to           •
                                                                                             used for the purposes listed under Gifts 
the  other  person’s  Form  1098,  identify  figure your deduction.
                                                                                             to Charity, earlier.
the  name  and  address  of  the  person  or Exception. You don't have to file Form                Veterans'  and  certain  cultural 
                                                                                             •
persons  who  received  a  Form  1098  re-   4952 if all three of the following apply.       groups.
porting the interest you paid. If you are    1. Your investment interest expense             •     Nonprofit  hospitals  and  medical 
filing a paper return, identify the person   is  less  than  your  investment  income        research organizations.
by  attaching  a  statement  to  your  paper from interest and ordinary dividends mi-        •     Most nonprofit educational organi-
return and printing “See attached” to the    nus any qualified dividends.                    zations,  such  as  colleges,  but  only  if 
right of line 8b.                                                                            your  contribution  isn't  a  substitute  for 
                                             2. You have no other deductible in-
                                             vestment expenses.                              tuition or other enrollment fees.
                                             3. You  have  no  disallowed  invest-           •     Federal,  state,  and  local  govern-
                                                                                             ments  if  the  gifts  are  solely  for  public 
                                             ment interest expense from 2022.
                                                                                             purposes.

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Amounts You Can Deduct                         To  be  contemporaneous,  you  must            •    Value  of  blood  given  to  a  blood 
                                               get  the  written  acknowledgment  from        bank.
Contributions  can  be  in  cash,  property, 
                                               the  charitable  organization  by  the  date 
or out-of-pocket expenses you paid to do                                                      •    The transfer of a future interest in 
                                               you file your return or the due date (in-      tangible personal property. Generally, no 
volunteer work for the kinds of organi-
                                               cluding  extensions)  for  filing  your  re-   deduction is allowed until the entire in-
zations described earlier. If you drove to 
                                               turn,  whichever  is  earlier.  Don't  attach  terest has been transferred.
and  from  the  volunteer  work,  you  can 
                                               the  contemporaneous  written  acknowl-
take the actual cost of gas and oil or 14                                                     •    Gifts to individuals and groups that 
                                               edgment to your return. Instead, keep it       are operated for personal profit.
cents  a  mile.  Add  parking  and  tolls  to 
the amount you claim under either meth-                                                       •    Gifts  to  foreign  organizations. 
                                               for your records.
od.  But  don't  deduct  any  amounts  that    Limit on the amount you can deduct.            However,  you  may  be  able  to  deduct 
were repaid to you.                            See  Pub.  526  to  figure  the  amount  of    gifts  to  certain  U.S.  organizations  that 
                                               your  deduction  if  any  of  the  following   transfer  funds  to  foreign  charities  and 
Gifts  from  which  you  benefit. If  you                                                     certain  Canadian,  Israeli,  and  Mexican 
                                               applies.
made a gift and received a benefit in re-                                                     charities. See Pub. 526 for details.
turn,  such  as  food,  entertainment,  or     1. Your cash contributions or contri-
merchandise, you can generally only de-        butions of ordinary income property are        •    Gifts  to  organizations  engaged  in 
                                                                                              certain political activities that are of di-
duct  the  amount  that  is  more  than  the   more than 30% of the amount on Form 
                                                                                              rect  financial  interest  to  your  trade  or 
value of the benefit. But this rule doesn't    1040 or 1040-SR, line 11.
                                                                                              business. See section 170(f)(9).
apply  to  certain  membership  benefits       2. Your gifts of capital gain property         •    Gifts  to  groups  whose  purpose  is 
provided  in  return  for  an  annual  pay-    are  more  than  20%  of  the  amount  on      to lobby for changes in the laws.
ment of $75 or less or to certain items or     Form 1040 or 1040-SR, line 11.                 •    Gifts  to  civic  leagues,  social  and 
benefits of token value. For details, see      3. You gave gifts of property that in-         sports clubs, labor unions, and chambers 
Pub. 526.                                      creased in value or gave gifts of the use      of commerce.
Example.  You paid $70 to a charita-           of property.                                   •    Value of benefits received in con-
ble organization to attend a fund-raising                                                     nection with a contribution to a charita-
dinner  and  the  value  of  the  dinner  was  Amounts You Can't Deduct                       ble  organization.  See  Pub.  526  for  ex-
$40. You can deduct only $30.                  • Certain  contributions  to  charitable       ceptions.
Gifts of $250 or more. You can deduct          organizations, to the extent that you re-      •    Cost of tuition. However, you may 
a gift of $250 or more only if you have a      ceive a state or local tax credit in return    be able to take an education credit (see 
contemporaneous  written  acknowledg-          for your contribution. See Pub. 526 for        Form 8863).
ment  from  the  charitable  organization      more details and exceptions.
showing  the  information  in  (1)  and  (2)           See   Safe  harbor  for  certain       Line 11
next.                                          TIP     charitable  contributions  made 
                                                       in exchange for a state or local       Gifts by Cash or Check
1. The  amount  of  any  money  con-
                                               tax credit, earlier under Line 5, if your 
tributed and a description (but not value)                                                    Enter on line 11 the total value of gifts 
                                               cash contribution is disallowed because 
of any property donated.                                                                      you made in cash or by check (including 
                                               you  received  or  expected  to  receive  a    out-of-pocket  expenses),  unless  a  limit 
2. Whether  the  organization  did  or         credit.                                        on  deducting  gifts  applies  to  you.  For 
didn’t give you any goods or services in 
return  for  your  contribution.  If  you  did • An amount paid to or for the bene-           more information about the limits on de-
receive any goods or services, a descrip-      fit of a college or university in exchange     ducting  gifts,  see Limit  on  the  amount 
tion  and  estimate  of  the  value  must  be  for  the  right  to  purchase  tickets  to  an you  can  deduct,  earlier.  If  your  deduc-
included. If you received only intangible      athletic event in the college or universi-     tion  is  limited,  you  may  have  a  carry-
religious benefits (such as admission to       ty's stadium.                                  over to next year. See Pub. 526 for more 
a  religious  ceremony),  the  organization    • Travel  expenses  (including  meals          information.
must state this, but it doesn't have to de-    and  lodging)  while  away  from  home         Deduction  for  gifts  by  cash  or  check 
scribe or value the benefit.                   performing  donated  services,  unless         limited. If  your  deduction  for  the  gifts 
                                               there was no significant element of per-       you made in cash or by check is limited, 
In figuring whether a gift is $250 or          sonal pleasure, recreation, or vacation in     see  Pub.  526  to  figure  the  amount  you 
more, don't combine separate donations.        the travel.                                    can deduct. Only enter on line 11 the de-
For  example,  if  you  gave  your  church     • Political contributions.                     ductible value of gifts you made in cash 
$25  each  week  for  a  total  of  $1,300,    • Dues, fees, or bills paid to country         or by check.
treat  each  $25  payment  as  a  separate     clubs, lodges, fraternal orders, or similar 
                                                                                              Recordkeeping.  For  any  contribution 
gift. If you made donations through pay-       groups.
                                                                                              made in cash, regardless of the amount, 
roll  deductions,  treat  each  deduction      • Cost  of  raffle,  bingo,  or  lottery 
                                                                                              you  must  maintain  as  a  record  of  the 
from  each  paycheck  as  a  separate  gift.   tickets.  But  you  may  be  able  to  deduct 
                                                                                              contribution  a  bank  record  (such  as  a 
See Pub. 526 if you made a separate gift       these expenses on line 16. See  Line 16, 
                                                                                              canceled check or credit card statement) 
of $250 or more through payroll deduc-         later, for more information on gambling 
                                                                                              or a written record from the charity. The 
tion.                                          losses.
                                                                                              written record must include the name of 
                                               • Value of your time or services.
                                                                                              the  charity,  date,  and  amount  of  the 

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contribution.  If  you  made  contributions    $500 for a contribution of a motor vehi-              If your total deduction for gifts 
through payroll deduction, see Pub. 526        cle, boat, or airplane, you must also at-     !       of  property  is  over  $500,  you 
for information on the records you must        tach a statement from the charitable or-      CAUTION gave less than your entire inter-
keep. Don't attach the record to your tax      ganization to your paper return. The or-      est in the property, or you made a quali-
return.  Instead,  keep  it  with  your  other ganization may use Form 1098-C to pro-        fied conservation contribution, your re-
tax records.                                   vide the required information. If your to-    cords  should  contain  additional  infor-
   For  contributions  of  $250  or  more,     tal  deduction  is  over  $5,000  ($500  for  mation. See Pub. 526 for details.
you must also have a contemporaneous           certain  contributions  of  clothing  and 
written acknowledgment from the chari-         household  items  (discussed  next)),  you 
table organization. See Gifts of $250 or       may  also  have  to  get  appraisals  of  the Line 13
more, earlier, for more information. You       values  of  the  donated  property.  See 
will still need to keep a record of when       Form  8283  and  its  instructions  for  de-  Carryover From Prior Year
you  made  the  cash  contribution  if  the    tails.                                        You  may  have  contributions  that  you 
                                                                                             couldn't  deduct  in  an  earlier  year  be-
contemporaneous  written  acknowledg-          Contributions  of  clothing  and  house-
                                                                                             cause  they  exceeded  the  limits  on  the 
ment doesn't include that information.         hold items.  A deduction for these con-
                                                                                             amount you could deduct. In most cases, 
                                               tributions  will  be  allowed  only  if  the 
                                                                                             you  have  5  years  to  use  contributions 
Line 12                                        items are in good used condition or bet-
                                                                                             that were limited in an earlier year. Gen-
                                               ter. However, this rule doesn't apply to a 
                                                                                             erally, the same limits apply this year to 
Other Than by Cash or                          contribution  of  any  single  item  for 
                                                                                             your  carryover  amounts  as  applied  to 
                                               which a deduction of more than $500 is 
Check                                                                                        those amounts in the earlier year. How-
                                               claimed  and  for  which  you  include  a 
                                                                                             ever,  carryover  amounts  from  contribu-
Enter on line 12 the total value of your       qualified appraisal and Form 8283 with 
                                                                                             tions made in 2020 or 2021 are subject 
contributions  of  property  other  than  by   your tax return.
cash or check, unless a limit on deduct-                                                     to a 60% limitation if you deduct those 
                                               Recordkeeping.   If  you  gave  property, 
ing gifts applies to you. For more infor-                                                    amounts  in  2023.  After  applying  those 
                                               you  should  keep  a  receipt  or  written 
mation  about  the  limits  on  deducting                                                    limits,  enter  the  amount  of  your  carry-
                                               statement  from  the  organization  you 
gifts,  see Limit  on  the  amount  you  can                                                 over that you are allowed to deduct this 
                                               gave the property to, or a reliable written 
deduct, earlier. If your deduction is limi-                                                  year. See Pub. 526 for details.
                                               record,  that  shows  the  organization's 
ted,  you  may  have  a  carryover  to  next 
                                               name and address, the date and location 
year. See Pub. 526 for more information.
                                               of the gift, and a description of the prop-
Deduction for gifts other than by cash         erty.  For  each  gift  of  property,  you    Casualty and Theft 
or check limited.  If your deduction for       should also keep reliable written records 
                                                                                             Losses
the contributions of property other than       that include:
by cash or check is limited, see Pub. 526             How  you  figured  the  property's 
                                               •
to  figure  the  amount  you  can  deduct.     value at the time you gave it. If the value   Line 15
Only enter on line 12 the deductible val-      was determined by an appraisal, keep a        Complete and attach Form 4684 to fig-
ue of your contributions of property oth-      signed copy of the appraisal.                 ure the amount of your loss. Only enter 
er than by cash or check.                             The cost or other basis of the prop-   the amount from Form 4684, line 18, on 
                                               •
Valuing  contributions  of  used  items.       erty if you must reduce it by any ordina-     line 15.
If you gave used items, such as clothing       ry  income  or  capital  gain  that  would 
                                                                                                     Don't enter a net qualified dis-
or furniture, deduct their fair market val-    have  resulted  if  the  property  had  been 
                                                                                                     aster  loss  from  Form  4684, 
ue at the time you gave them. Fair mar-        sold at its fair market value.                CAUTION!
                                                                                                     line 15, on line 15. Instead, en-
ket value is what a willing buyer would        •      How you figured your deduction if 
                                                                                             ter that amount, if any, on line 16. See 
pay a willing seller when neither has to       you chose to reduce your deduction for 
                                                                                             Line 16, later, for information about re-
buy  or  sell  and  both  are  aware  of  the  gifts of capital gain property.
                                                                                             porting a net qualified disaster loss.
conditions of the sale. For more details       •      Any conditions attached to the gift.
on  determining  the  value  of  donated       If  the  gift  of  property  is  $250  or     You can only deduct personal casual-
property, see Pub. 561.                        more, you must also have a contempora-        ty and theft losses attributable to a feder-
Deduction  more  than  $500.  If  the          neous written acknowledgment from the         ally declared disaster to the extent that:
amount of your deduction is more than          charity. See Gifts of $250 or more, earli-
                                                                                             1. The  amount  of  each  separate 
$500,  you  must  complete  and  attach        er,  for  more  information.  Form  8283 
                                                                                             casualty or theft loss is more than $100, 
Form  8283.  For  this  purpose,  the          doesn't  satisfy  the  contemporaneous 
                                                                                             and
“amount of your deduction” means your          written  acknowledgment  requirement, 
deduction  before  applying  any  income       and  a  contemporaneous  written  ac-         2. The total amount of all losses dur-
limits that could result in a carryover of     knowledgment  isn't  a  substitute  for  the  ing the year (reduced by the $100 limit 
contributions.                                 other  records  you  may  need  to  keep  if  discussed  in  (1))  is  more  than  10%  of 
                                               you gave property.                            the amount on Form 1040 or 1040-SR, 
   Contribution of motor vehicle, boat,                                                      line 11.
or  airplane. If  you  deduct  more  than 

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See  the  Instructions  for  Form  4684      itemizing  your  deductions,  list  the         • A  deduction  for  amortizable  bond 
and Pub. 547 for more information.           amount from Form 4684, line 15, on the          premium  (for  example,  a  deduction  al-
                                             dotted line next to line 16 as "Net Quali-      lowed for a bond premium carryforward 
                                             fied  Disaster  Loss"  and  include  with       or a deduction for amortizable bond pre-
                                             your other miscellaneous deductions on          mium on bonds acquired before October 
Other Itemized                               line  16.  Also  be  sure  to  attach  Form     23, 1986).
Deductions                                   4684.                                           • An  ordinary  loss  attributable  to  a 
                                                                                             contingent  payment  debt  instrument  or 
                                                      Don't include your net qualified 
                                                                                             an inflation-indexed debt instrument (for 
Line 16                                      !        disaster loss on line 15.              example,  a  Treasury  Inflation-Protected 
                                             CAUTION
Increased Standard                                                                           Security).
                                             Other Itemized Deductions                       • Deduction for             repayment of 
Deduction Reporting                                                                          amounts  under  a  claim  of  right  if  over 
                                             List  the  type  and  amount  of  each  ex-
If you have a net qualified disaster loss                                                    $3,000. See Pub. 525 for details.
                                             pense  from  the  following  list  next  to 
on  Form  4684,  line  15,  and  you  aren’t                                                 • Certain unrecovered investment in 
                                             line  16  and  enter  the  total  of  these  ex-
itemizing  your  deductions,  you  can                                                       a pension.
                                             penses on line 16. If you are filing a pa-
claim  an  increased  standard  deduction                                                    • Impairment-related work expenses 
                                             per return and you can't fit all your ex-
using  Schedule  A  by  doing  the  follow-                                                  of a disabled person.
                                             penses  on  the  dotted  lines  next  to 
ing.
                                             line 16, attach a statement instead show-
1. List the amount from Form 4684,           ing  the  type  and  amount  of  each  ex-
line 15, on the dotted line next to line 16  pense.                                          Total Itemized 
as "Net Qualified Disaster Loss," and at-
tach Form 4684.                                       Only  the  expenses  listed  next      Deductions
                                                      can be deducted on line 16. For 
2. List  your  standard  deduction           CAUTION! more information about each of 
amount on the dotted line next to line 16    these expenses, see Pub. 529.                   Line 18
as  "Standard  Deduction  Claimed  With                                                      If  you  elect  to  itemize  for  state  tax  or 
Qualified Disaster Loss."                      Gambling  losses  (gambling  losses           other purposes even though your itemiz-
                                             •
3. Combine  the  two  amounts  on            include, but aren't limited to, the cost of     ed  deductions  are  less  than  your  stand-
line  16  and  enter  on  Form  1040  or     non-winning  bingo,  lottery,  and  raffle      ard deduction, check the box on line 18.
1040-SR, line 12.                            tickets),  but  only  to  the  extent  of  gam-
Do not enter an amount on any other          bling  winnings  reported  on  Schedule  1 
line of Schedule A. For more informa-        (Form 1040), line 8b.
tion on how to determine your increased      • Casualty  and  theft  losses  of  in-
standard deduction, see Pub. 976.            come-producing  property  from  Form 
                                             4684,  lines  32  and  38b,  or  Form  4797, 
Net Qualified Disaster Loss                  line 18a.
Reporting                                    • Federal estate tax on income in re-
                                             spect of a decedent.
If you have a net qualified disaster loss 
on  Form  4684,  line  15,  and  you  are 

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2023 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
Income            Alabama              2      4.0000% Arizona           2      5.6000% Arkansas                          2      6.5000%
   $0    $20,000  365     436 485      523  555  600  382      428 458  480  498  522  470      532  572                 603  628  662
$20,000  $30,000  490     583 646      696  738  796  547      612 654  686  711  746  667      755  812                 855  890  938
$30,000  $40,000  551     654 725      780  826  891  630      705 753  790  819  859  766      867  932                 981  1021 1076
$40,000  $50,000  602     714 790      850  899  970  701      784 837  878  910  955  850      961  1033                1088 1132 1193
$50,000  $60,000  646     765 847      910  963  1038 763      853 911  955  990  1039 923      1044 1122                1181 1229 1295
$60,000  $70,000  685     811 897      964  1020 1098 818      915 977  1024 1062 1114 989      1118 1202                1265 1316 1387
$70,000  $80,000  721     852 942      1012 1070 1153 869      972 1038 1087 1127 1182 1049     1186 1274                1341 1395 1470
$80,000  $90,000  753     890 983      1056 1117 1203 916     1024 1093 1145 1188 1245 1104     1248 1341                1411 1468 1547
$90,000  $100,000 783     925 1022     1097 1160 1249 959     1073 1145 1200 1244 1304 1156     1306 1403                1477 1536 1619
$100,000 $120,000 823     971 1072     1151 1217 1309 1017    1137 1214 1272 1318 1382 1223     1382 1485                1563 1626 1713
$120,000 $140,000 874    1030 1137     1220 1289 1387 1092    1220 1302 1364 1414 1483 1311     1481 1591                1674 1742 1835
$140,000 $160,000 920    1084 1196     1283 1355 1457 1160    1296 1384 1449 1503 1575 1392     1572 1688                1776 1848 1947
$160,000 $180,000 963    1134 1250     1340 1415 1522 1223    1366 1458 1528 1584 1660 1465     1655 1777                1870 1945 2049
$180,000 $200,000 1002   1179 1300     1393 1471 1581 1282    1432 1528 1601 1659 1740 1534     1733 1861                1958 2037 2145
$200,000 $225,000 1043   1227 1351     1448 1529 1643 1343    1500 1601 1677 1738 1822 1606     1813 1947                2048 2131 2244
$225,000 $250,000 1086   1277 1406     1506 1590 1708 1408    1573 1678 1757 1822 1910 1682     1899 2039                2145 2231 2349
$250,000 $275,000 1127   1323 1456     1560 1647 1769 1469    1640 1750 1833 1900 1992 1753     1979 2125                2235 2325 2448
$275,000 $300,000 1165   1367 1504     1611 1700 1826 1527    1705 1819 1905 1974 2070 1820     2055 2206                2321 2414 2542
$300,000 or more  1384   1620 1780     1905 2008 2154 1863    2080 2219 2323 2407 2523 2212     2496 2679                2818 2930 3085
Income            California           3      7.2500% Colorado          2      2.9000% Connecticut                       4      6.3500%
   $0    $20,000  490     561 607      643  672  712  197      228 248  264  277  295  405      449  477                 498  514  537
$20,000  $30,000  679     776 839      887  926  981  275      317 345  366  384  409  578      640  680                 710  734  767
$30,000  $40,000  774     883 954      1008 1053 1114 314      362 393  417  437  465  665      737  783                 817  845  882
$40,000  $50,000  853     972 1050     1110 1158 1226 347      399 434  460  482  513  738      819  869                 907  938  980
$50,000  $60,000  923    1051 1135     1199 1251 1324 376      432 469  498  521  554  803      890  946                 987  1020 1066
$60,000  $70,000  985    1121 1210     1278 1334 1410 402      461 501  531  556  591  861      955  1014                1058 1094 1142
$70,000  $80,000  1041   1185 1278     1350 1408 1489 425      488 530  562  588  625  914      1013 1076                1123 1161 1212
$80,000  $90,000  1093   1243 1341     1416 1477 1562 447      513 556  590  617  656  963      1067 1133                1183 1223 1277
$90,000  $100,000 1141   1298 1400     1478 1541 1630 467      535 581  616  645  685  1008     1117 1187                1239 1280 1337
$100,000 $120,000 1205   1369 1477     1559 1626 1718 493      566 613  650  680  722  1068     1184 1257                1312 1356 1417
$120,000 $140,000 1287   1462 1576     1663 1734 1833 527      604 655  694  726  771  1146     1270 1348                1407 1455 1519
$140,000 $160,000 1362   1547 1667     1759 1834 1938 558      640 694  735  769  816  1217     1349 1432                1495 1545 1614
$160,000 $180,000 1431   1624 1750     1846 1925 2033 587      672 729  772  807  857  1282     1421 1509                1575 1628 1700
$180,000 $200,000 1496   1697 1828     1928 2010 2123 614      703 762  807  844  895  1344     1489 1581                1650 1705 1781
$200,000 $225,000 1562   1772 1908     2013 2098 2215 642      734 795  842  881  934  1407     1559 1655                1728 1786 1865
$225,000 $250,000 1633   1851 1994     2102 2191 2313 671      768 831  880  920  976  1474     1634 1735                1810 1871 1954
$250,000 $275,000 1699   1926 2074     2186 2278 2405 699      799 865  916  958  1015 1537     1703 1809                1888 1951 2038
$275,000 $300,000 1762   1996 2149     2266 2361 2492 725      829 897  950  993  1053 1597     1770 1879                1961 2027 2117
$300,000 or more  2126   2405 2587     2726 2839 2995 876     1000 1082 1145 1196 1267 1946     2156 2289                2388 2469 2578
Income            District of Columbia 4      6.0000% Florida           1      6.0000% Georgia                           2      4.0000%
   $0    $20,000  389     420 440      454  466  482  426      478 511  536  556  584  274      307  329                 345  359  377
$20,000  $30,000  556     602 630      651  668  690  604      677 723  759  787  826  388      436  466                 489  508  533
$30,000  $40,000  641     693 726      750  769  795  693      777 830  870  903  947  446      500  535                 561  583  612
$40,000  $50,000  712     771 807      834  855  884  769      861 920  964  1000 1050 494      554  593                 622  646  678
$50,000  $60,000  776     839 879      908  931  963  835      935 999  1047 1086 1139 537      602  644                 676  701  736
$60,000  $70,000  832     900 943      974  999  1033 894     1001 1069 1120 1162 1219 575      645  690                 723  751  788
$70,000  $80,000  883     956 1001     1034 1061 1097 948     1061 1133 1188 1232 1292 610      684  731                 767  796  836
$80,000  $90,000  931    1007 1055     1090 1118 1156 998     1116 1192 1249 1296 1360 642      720  770                 807  837  879
$90,000  $100,000 975    1055 1105     1142 1171 1211 1044    1168 1247 1307 1356 1422 672      753  805                 844  876  920
$100,000 $120,000 1034   1119 1171     1211 1242 1284 1105    1236 1320 1383 1434 1505 712      798  852                 894  927  973
$120,000 $140,000 1109   1200 1257     1299 1332 1378 1184    1324 1413 1481 1536 1611 763      854  913                 958  993  1043
$140,000 $160,000 1179   1276 1336     1381 1416 1464 1256    1404 1500 1571 1629 1709 810      907  969                 1016 1054 1106
$160,000 $180,000 1242   1345 1408     1455 1493 1543 1322    1478 1578 1654 1715 1798 853      955  1020                1070 1110 1164
$180,000 $200,000 1302   1409 1476     1525 1565 1618 1384    1547 1652 1731 1795 1882 893      1000 1068                1120 1162 1219
$200,000 $225,000 1364   1476 1546     1598 1639 1695 1448    1619 1728 1811 1877 1968 935      1046 1118                1172 1215 1275
$225,000 $250,000 1430   1547 1621     1675 1718 1777 1517    1695 1809 1895 1965 2061 979      1096 1171                1227 1273 1335
$250,000 $275,000 1491   1614 1691     1747 1792 1853 1581    1766 1885 1975 2047 2147 1021     1142 1220                1279 1326 1391
$275,000 $300,000 1550   1678 1757     1816 1863 1926 1641    1834 1957 2050 2125 2228 1060     1186 1267                1328 1377 1445
$300,000 or more  1891   2047 2144     2215 2273 2350 1993    2225 2375 2487 2578 2702 1289     1442 1539                1613 1672 1754
Income            Hawaii               1,6    4.0000% Idaho             1      6.0000% Illinois                          2      6.2500%
   $0    $20,000  418     495 546      587  620  667  570      680 754  812  861  929  393      464  512                 550  581  625
$20,000  $30,000  576     680 750      805  850  914  769      913 1010 1087 1150 1240 545      641  706                 757  799  858
$30,000  $40,000  654     772 851      912  964  1035 866     1026 1135 1220 1291 1391 621      729  803                 860  907  974
$40,000  $50,000  719     848 935      1002 1058 1136 947     1121 1239 1331 1408 1516 685      804  884                 946  998  1070
$50,000  $60,000  776     915 1008     1081 1141 1225 1018    1203 1329 1427 1509 1625 742      869  955                 1022 1077 1155
$60,000  $70,000  827     974 1073     1150 1214 1303 1080    1276 1409 1513 1599 1721 792      927  1018                1089 1148 1230
$70,000  $80,000  872    1028 1132     1213 1280 1374 1137    1342 1481 1590 1680 1807 838      980  1076                1150 1212 1299
$80,000  $90,000  915    1077 1186     1271 1341 1439 1189    1402 1547 1660 1754 1887 880      1028 1129                1207 1271 1362
$90,000  $100,000 954    1123 1236     1324 1397 1500 1237    1458 1609 1726 1823 1960 919      1074 1178                1259 1326 1420
$100,000 $120,000 1005   1183 1302     1395 1472 1579 1300    1532 1689 1812 1914 2057 971      1134 1243                1328 1399 1498
$120,000 $140,000 1071   1260 1387     1485 1567 1681 1381    1626 1792 1922 2029 2181 1038     1211 1327                1417 1492 1597
$140,000 $160,000 1132   1331 1465     1568 1654 1774 1455    1712 1886 2022 2135 2293 1099     1281 1404                1499 1578 1688
$160,000 $180,000 1187   1395 1535     1644 1733 1859 1523    1791 1972 2113 2231 2396 1156     1346 1474                1574 1656 1772
$180,000 $200,000 1239   1456 1601     1714 1807 1938 1586    1864 2052 2198 2320 2491 1208     1407 1540                1644 1729 1850
$200,000 $225,000 1292   1518 1669     1786 1884 2020 1651    1939 2134 2286 2412 2590 1263     1470 1608                1716 1805 1930
$225,000 $250,000 1348   1583 1741     1863 1964 2106 1720    2019 2221 2379 2510 2694 1321     1536 1681                1793 1886 2016
$250,000 $275,000 1401   1645 1808     1935 2040 2187 1785    2094 2303 2465 2600 2790 1376     1599 1749                1865 1961 2096
$275,000 $300,000 1451   1703 1872     2003 2111 2263 1845    2164 2379 2547 2686 2882 1427     1658 1813                1933 2032 2172
$300,000 or more  1738   2037 2238     2393 2522 2702 2196    2569 2820 3016 3178 3407 1728     2002 2186                2329 2446 2611

                                                                                                                                   A-13



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Page 14 of 17      Fileid: … /i1040scha/2023/a/xml/cycle05/source                               14:49 - 3-Jan-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
    Income        Indiana           4      7.0000% Iowa               1      6.0000% Kansas                              2      6.5000%
    $0   $20,000  479      551 598  634  664  705  430  489      527  556  579  612  536      634 701                    753  796  856
$20,000  $30,000  668      767 833  882  923  980  611  693      747  787  821  866  731      862 951                    1019 1077 1157
$30,000  $40,000  763      875 949  1006 1052 1116 701  796      857  904  942  994  827      974 1073                   1150 1214 1304
$40,000  $50,000  842      966 1048 1110 1161 1231 778  882      950  1002 1043 1101 907    1067  1175                   1259 1329 1427
$50,000  $60,000  912     1046 1134 1201 1255 1331 845  958      1032 1088 1133 1196 977    1149  1264                   1354 1429 1533
$60,000  $70,000  974     1117 1210 1281 1340 1421 905  1026     1105 1164 1213 1280 1039   1221  1343                   1438 1517 1628
$70,000  $80,000  1031    1181 1280 1355 1417 1502 959  1088     1171 1234 1286 1356 1095   1286  1414                   1514 1597 1713
$80,000  $90,000  1083    1241 1344 1423 1487 1577 1010 1145     1232 1299 1353 1427 1147   1346  1480                   1584 1670 1792
$90,000  $100,000 1131    1296 1404 1486 1553 1646 1057 1198     1289 1359 1415 1493 1195   1402  1541                   1649 1738 1864
$100,000 $120,000 1195    1369 1482 1569 1640 1738 1119 1268     1365 1438 1498 1580 1258   1475  1621                   1734 1828 1960
$120,000 $140,000 1278    1462 1583 1676 1751 1856 1198 1358     1461 1540 1604 1692 1339   1568  1723                   1843 1942 2082
$140,000 $160,000 1353    1548 1676 1774 1853 1964 1272 1441     1551 1634 1701 1795 1413   1654  1817                   1943 2047 2194
$160,000 $180,000 1423    1627 1761 1863 1947 2063 1339 1517     1632 1719 1791 1889 1480   1732  1902                   2033 2142 2295
$180,000 $200,000 1487    1701 1841 1947 2034 2155 1402 1588     1709 1800 1874 1977 1543   1805  1982                   2118 2231 2390
$200,000 $225,000 1554    1777 1923 2034 2125 2250 1467 1661     1787 1883 1961 2068 1608   1881  2064                   2206 2323 2488
$225,000 $250,000 1625    1858 2010 2126 2221 2352 1536 1739     1871 1971 2053 2165 1677   1960  2151                   2298 2420 2591
$250,000 $275,000 1692    1933 2091 2212 2310 2447 1601 1813     1950 2054 2139 2255 1742   2035  2232                   2384 2511 2688
$275,000 $300,000 1755    2005 2169 2293 2395 2536 1662 1882     2024 2132 2220 2341 1803   2105  2308                   2466 2596 2779
$300,000 or more  2121    2420 2616 2766 2888 3056 2019 2285     2457 2587 2693 2839 2154   2510  2749                   2935 3088 3303
    Income        Kentucky          4      6.0000% Louisiana          2      4.4500% Maine                               4      5.5000%
    $0   $20,000  430      483 518  543  565  593  320  356      379  396  410  429  361      410 441                    465  485  512
$20,000  $30,000  616      692 741  777  807  848  453  504      537  561  581  608  499      565 608                    640  667  703
$30,000  $40,000  710      797 853  896  930  977  521  579      616  644  667  698  568      642 690                    727  757  798
$40,000  $50,000  789      886 949  995  1034 1086 577  642      683  714  739  773  625      707 759                    800  832  877
$50,000  $60,000  860      965 1032 1084 1125 1182 627  697      742  776  803  840  676      763 820                    863  898  946
$60,000  $70,000  922     1035 1107 1162 1206 1267 672  747      795  830  859  899  721      814 874                    920  957  1008
$70,000  $80,000  979     1099 1176 1234 1281 1345 712  792      842  880  911  953  762      860 923                    971  1010 1064
$80,000  $90,000  1032    1158 1239 1300 1350 1417 750  833      886  926  959  1003 799      902 968                    1018 1059 1116
$90,000  $100,000 1082    1213 1298 1362 1414 1485 784  872      927  969  1003 1049 834      941 1010                   1062 1105 1164
$100,000 $120,000 1147    1286 1376 1444 1498 1574 830  923      982  1026 1061 1110 880      993 1065                   1120 1165 1227
$120,000 $140,000 1231    1380 1476 1549 1608 1688 890  988      1051 1099 1137 1189 940    1059  1136                   1195 1242 1308
$140,000 $160,000 1308    1467 1569 1646 1708 1794 944  1049     1116 1166 1206 1261 994    1120  1201                   1263 1313 1382
$160,000 $180,000 1379    1546 1654 1735 1800 1890 994  1104     1174 1227 1269 1327 1044   1176  1261                   1325 1378 1450
$180,000 $200,000 1446    1621 1733 1818 1887 1981 1041 1156     1229 1284 1329 1389 1091   1228  1317                   1384 1439 1514
$200,000 $225,000 1515    1698 1816 1904 1976 2075 1089 1209     1286 1344 1390 1453 1139   1282  1374                   1444 1501 1579
$225,000 $250,000 1588    1780 1903 1996 2071 2175 1140 1266     1347 1407 1455 1522 1190   1339  1435                   1508 1567 1649
$250,000 $275,000 1657    1857 1985 2082 2161 2268 1188 1320     1403 1466 1516 1585 1238   1393  1493                   1568 1630 1714
$275,000 $300,000 1722    1930 2063 2164 2245 2357 1234 1370     1457 1522 1574 1646 1284   1443  1547                   1625 1688 1776
$300,000 or more  2102    2355 2517 2639 2738 2874 1499 1663     1768 1847 1910 1997 1547   1737  1860                   1953 2029 2133
    Income        Maryland          4      6.0000% Massachusetts      4      6.2500% Michigan                            4      6.0000%
    $0   $20,000  346      402 439  468  492  525  382  428      458  480  498  522  402      459 496                    525  548  580
$20,000  $30,000  491      569 620  660  693  738  532  595      635  666  690  724  564      643 694                    733  765  810
$30,000  $40,000  564      652 711  756  793  845  607  678      724  758  786  825  645      734 793                    837  874  924
$40,000  $50,000  626      723 788  838  879  936  670  748      798  836  867  909  713      812 876                    925  965  1020
$50,000  $60,000  680      786 856  909  954  1015 725  810      864  905  938  983  773      879 949                    1002 1045 1104
$60,000  $70,000  729      841 916  973  1020 1086 774  864      922  965  1000 1048 827      940 1014                   1070 1116 1179
$70,000  $80,000  774      892 971  1032 1081 1151 819  914      975  1020 1058 1108 876      995 1073                   1132 1180 1247
$80,000  $90,000  815      939 1022 1085 1138 1211 860  960      1023 1071 1110 1163 920    1045  1127                   1189 1240 1310
$90,000  $100,000 853      983 1069 1136 1190 1266 898  1002     1069 1119 1159 1215 962    1093  1178                   1243 1295 1369
$100,000 $120,000 904     1041 1132 1202 1260 1340 949  1058     1128 1181 1224 1282 1017   1155  1245                   1313 1369 1446
$120,000 $140,000 969     1116 1213 1288 1349 1434 1014 1131     1205 1261 1307 1369 1088   1235  1331                   1403 1463 1545
$140,000 $160,000 1030    1185 1288 1366 1431 1522 1074 1197     1276 1335 1383 1449 1154   1308  1410                   1486 1549 1636
$160,000 $180,000 1085    1248 1356 1439 1507 1602 1129 1258     1340 1403 1453 1522 1213   1376  1482                   1562 1628 1719
$180,000 $200,000 1137    1307 1420 1506 1578 1677 1180 1315     1401 1466 1518 1590 1269   1439  1549                   1634 1702 1797
$200,000 $225,000 1191    1369 1486 1577 1651 1754 1233 1373     1463 1531 1586 1660 1327   1504  1619                   1707 1779 1878
$225,000 $250,000 1248    1434 1557 1651 1729 1837 1289 1436     1530 1600 1657 1735 1389   1573  1694                   1785 1860 1963
$250,000 $275,000 1302    1495 1623 1721 1802 1914 1342 1494     1592 1665 1724 1805 1446   1638  1763                   1858 1936 2043
$275,000 $300,000 1353    1553 1686 1788 1871 1987 1392 1550     1651 1726 1788 1872 1501   1699  1829                   1927 2008 2119
$300,000 or more  1651    1893 2052 2175 2275 2415 1681 1871     1992 2082 2156 2256 1818   2056  2211                   2329 2425 2558
    Income        Minnesota         1      6.8800% Mississippi        2      7.0000% Missouri                            2      4.2300%
    $0   $20,000  433      473 498  517  531  552  683  813      901  970  1028 1108 310      355 385                    408  426  452
$20,000  $30,000  627      684 721  747  769  798  918  1089     1205 1295 1371 1477 434      496 537                    568  594  629
$30,000  $40,000  725      792 834  865  890  923  1032 1223     1352 1453 1537 1655 496      566 613                    648  677  717
$40,000  $50,000  808      883 930  964  992  1030 1127 1335     1475 1584 1675 1803 548      625 676                    715  747  791
$50,000  $60,000  882      963 1014 1052 1082 1124 1210 1432     1581 1698 1795 1931 593      677 732                    774  808  856
$60,000  $70,000  948     1035 1090 1131 1163 1208 1283 1517     1675 1798 1901 2044 634      723 782                    826  863  913
$70,000  $80,000  1008    1101 1159 1203 1237 1285 1350 1595     1760 1889 1996 2147 671      765 827                    874  912  965
$80,000  $90,000  1063    1162 1223 1269 1306 1356 1411 1666     1838 1972 2084 2240 705      804 868                    918  958  1014
$90,000  $100,000 1115    1218 1283 1331 1370 1422 1467 1731     1910 2049 2165 2327 737      840 907                    958  1000 1058
$100,000 $120,000 1184    1293 1362 1413 1454 1510 1541 1818     2005 2150 2271 2441 779      887 958                    1012 1056 1117
$120,000 $140,000 1273    1390 1464 1519 1563 1623 1636 1928     2126 2279 2407 2586 832      948 1024                   1081 1128 1193
$140,000 $160,000 1355    1480 1559 1617 1664 1728 1722 2029     2236 2397 2531 2718 882    1004  1084                   1145 1194 1263
$160,000 $180,000 1430    1562 1645 1707 1756 1823 1801 2121     2336 2504 2643 2839 927    1055  1139                   1202 1255 1327
$180,000 $200,000 1500    1639 1726 1791 1843 1914 1875 2206     2430 2604 2748 2951 969    1103  1190                   1257 1311 1386
$200,000 $225,000 1573    1719 1811 1879 1933 2007 1950 2294     2526 2706 2856 3066 1013   1152  1243                   1313 1369 1448
$225,000 $250,000 1651    1804 1900 1972 2029 2106 2030 2387     2628 2815 2970 3188 1060   1205  1300                   1372 1431 1513
$250,000 $275,000 1724    1884 1984 2059 2119 2200 2105 2474     2723 2916 3076 3301 1103   1254  1353                   1428 1489 1574
$275,000 $300,000 1793    1960 2064 2142 2204 2288 2176 2556     2812 3011 3176 3408 1144   1301  1403                   1481 1544 1632
$300,000 or more  2198    2402 2530 2626 2702 2806 2581 3026     3326 3558 3751 4021 1384   1571  1693                   1786 1862 1967

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Page 15 of 17      Fileid: … /i1040scha/2023/a/xml/cycle05/source                              14:49 - 3-Jan-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
Income            Nebraska          1      5.5000% Nevada            5      6.8500% New Jersey                           4      6.6300%
   $0    $20,000  384  430     460  482  499  524  466      533 577  611  639  677  448  487       511                   529  543  562
$20,000  $30,000  550  615     657  688  714  749  647      739 799  845  882  934  645  700       735                   760  781  809
$30,000  $40,000  633  708     756  793  822  862  737      841 909  961  1003 1062 744  808       848                   878  901  933
$40,000  $50,000  704  787     840  881  913  957  813      927 1002 1058 1105 1169 828  900       944                   977  1003 1039
$50,000  $60,000  766  857     915  958  993  1042 880    1002  1083 1144 1194 1263 903  980       1029                  1065 1093 1132
$60,000  $70,000  821  918     981  1027 1065 1117 939    1069  1155 1220 1273 1346 969  1052      1104                  1143 1174 1215
$70,000  $80,000  872  975     1041 1090 1131 1185 993    1130  1220 1289 1344 1422 1029 1118      1174                  1214 1247 1292
$80,000  $90,000  919  1027    1097 1149 1191 1249 1043   1187  1281 1352 1411 1492 1085 1179      1237                  1281 1315 1362
$90,000  $100,000 962  1076    1148 1203 1247 1308 1089   1239  1337 1411 1472 1556 1138 1236      1297                  1342 1378 1427
$100,000 $120,000 1020 1140    1217 1275 1322 1386 1150   1308  1411 1489 1553 1642 1207 1311      1376                  1424 1462 1514
$120,000 $140,000 1094 1223    1305 1367 1418 1486 1229   1396  1506 1589 1657 1751 1296 1407      1477                  1529 1570 1626
$140,000 $160,000 1162 1299    1387 1453 1506 1579 1301   1478  1593 1681 1753 1852 1378 1497      1571                  1626 1670 1729
$160,000 $180,000 1225 1369    1461 1531 1587 1663 1367   1552  1673 1765 1840 1944 1453 1578      1657                  1714 1761 1823
$180,000 $200,000 1283 1435    1531 1604 1663 1743 1429   1621  1747 1843 1921 2030 1524 1655      1737                  1798 1846 1912
$200,000 $225,000 1344 1502    1604 1679 1741 1825 1493   1693  1824 1924 2006 2119 1597 1734      1820                  1884 1935 2004
$225,000 $250,000 1409 1574    1680 1760 1824 1912 1560   1770  1906 2010 2095 2213 1675 1819      1909                  1976 2029 2101
$250,000 $275,000 1469 1642    1752 1835 1903 1994 1624   1841  1983 2091 2179 2301 1748 1898      1992                  2062 2118 2193
$275,000 $300,000 1527 1706    1821 1907 1977 2072 1684   1909  2055 2167 2258 2384 1817 1974      2071                  2144 2202 2280
$300,000 or more  1861 2079    2218 2323 2408 2524 2033   2301  2476 2609 2717 2867 2220 2412      2531                  2620 2691 2786
Income            New Mexico        1,7    4.9400% New York          2      4.0000% North Carolina                       2      4.7500%
   $0    $20,000  401  447     477  499  517  541  273      296 311  322  330  342  379  449       497                   534  565  609
$20,000  $30,000  576  642     684  715  741  776  392      426 447  462  474  491  519  612       676                   726  767  826
$30,000  $40,000  664  740     788  825  854  894  453      491 515  533  547  567  588  693       764                   820  866  931
$40,000  $50,000  738  823     877  917  950  994  504      547 574  593  609  631  646  760       838                   898  949  1020
$50,000  $60,000  804  896     954  998  1034 1082 549      596 625  646  664  687  696  819       902                   967  1021 1097
$60,000  $70,000  862  961     1024 1071 1109 1161 589      639 671  694  712  738  741  871       959                   1027 1084 1165
$70,000  $80,000  916  1021    1088 1138 1178 1233 626      679 713  737  757  784  782  918       1010                  1082 1142 1226
$80,000  $90,000  965  1076    1146 1199 1242 1300 660      716 751  777  798  826  819  961       1057                  1132 1195 1283
$90,000  $100,000 1012 1127    1201 1256 1301 1362 691      750 787  815  836  866  854  1001      1101                  1179 1244 1335
$100,000 $120,000 1073 1195    1273 1332 1379 1443 733      796 835  864  887  918  900  1054      1159                  1241 1309 1404
$120,000 $140,000 1151 1283    1366 1429 1480 1549 787      854 896  927  952  986  958  1122      1233                  1319 1391 1492
$140,000 $160,000 1224 1363    1452 1519 1573 1646 837      908 953  986  1013 1048 1012 1184      1301                  1391 1467 1573
$160,000 $180,000 1290 1437    1531 1601 1658 1735 882      958 1005 1040 1068 1105 1061 1241      1362                  1457 1536 1647
$180,000 $200,000 1352 1506    1605 1678 1738 1819 925    1004  1054 1090 1120 1159 1107 1294      1420                  1518 1600 1715
$200,000 $225,000 1417 1578    1681 1758 1820 1906 969    1052  1104 1143 1173 1215 1154 1348      1479                  1581 1666 1786
$225,000 $250,000 1485 1654    1762 1843 1908 1998 1017   1104  1158 1198 1230 1274 1204 1406      1542                  1648 1737 1861
$250,000 $275,000 1549 1726    1838 1923 1991 2084 1061   1152  1208 1250 1284 1329 1251 1460      1601                  1711 1802 1931
$275,000 $300,000 1610 1794    1911 1998 2069 2166 1103   1197  1256 1300 1335 1382 1296 1511      1657                  1770 1864 1997
$300,000 or more  1965 2189    2331 2438 2524 2642 1347   1462  1535 1588 1630 1688 1552 1805      1977                  2110 2220 2376
Income            North Dakota      1      5.0000% Ohio              1      5.7500% Oklahoma                             1      4.5000%
   $0    $20,000  323  369     399  422  440  466  424      482 520  549  572  605  410  491       546                   590  626  677
$20,000  $30,000  455  519     561  592  618  654  591      671 722  762  794  838  552  659       732                   789  837  904
$30,000  $40,000  521  594     642  678  708  748  674      764 823  868  904  954  622  742       823                   887  940  1014
$40,000  $50,000  577  658     710  750  783  828  744      843 908  957  996  1052 681  811       899                   968  1025 1106
$50,000  $60,000  627  714     771  814  849  898  805      912 982  1034 1077 1137 732  870       965                   1038 1100 1186
$60,000  $70,000  671  764     824  870  908  960  860      974 1047 1104 1149 1213 777  923       1023                  1101 1165 1256
$70,000  $80,000  711  809     873  922  961  1016 910    1029  1107 1166 1215 1281 818  971       1076                  1157 1225 1320
$80,000  $90,000  748  851     918  969  1011 1069 955    1081  1162 1224 1275 1345 855  1015      1124                  1209 1279 1379
$90,000  $100,000 782  890     960  1014 1057 1117 998    1129  1214 1278 1331 1403 890  1056      1169                  1257 1330 1433
$100,000 $120,000 828  942     1016 1072 1118 1181 1054   1192  1281 1349 1405 1481 936  1110      1228                  1320 1396 1504
$120,000 $140,000 887  1008    1087 1147 1196 1264 1126   1273  1368 1440 1499 1581 995  1179      1303                  1400 1481 1595
$140,000 $160,000 941  1069    1153 1217 1269 1340 1192   1347  1448 1524 1586 1672 1049 1242      1372                  1474 1559 1678
$160,000 $180,000 990  1125    1213 1280 1335 1410 1253   1415  1520 1600 1666 1756 1098 1299      1435                  1541 1630 1754
$180,000 $200,000 1037 1178    1270 1340 1397 1475 1309   1479  1589 1672 1740 1834 1144 1353      1494                  1604 1696 1825
$200,000 $225,000 1085 1232    1328 1401 1461 1542 1368   1544  1659 1746 1817 1914 1191 1408      1554                  1669 1764 1897
$225,000 $250,000 1136 1290    1390 1467 1529 1614 1430   1614  1734 1824 1898 2000 1242 1466      1618                  1737 1835 1974
$250,000 $275,000 1184 1344    1449 1528 1592 1681 1488   1679  1803 1897 1974 2080 1289 1521      1678                  1801 1903 2046
$275,000 $300,000 1230 1396    1504 1586 1653 1745 1543   1741  1870 1967 2046 2156 1333 1573      1735                  1861 1966 2114
$300,000 or more  1495 1695    1825 1924 2004 2115 1862   2099  2252 2369 2463 2594 1589 1870      2060                  2208 2331 2503
Income            Pennsylvania      1      6.0000% Rhode Island      4      7.0000% South Carolina                       2      6.0000%
   $0    $20,000  392  437     466  487  504  528  437      492 528  555  576  606  404  451       481                   504  522  547
$20,000  $30,000  547  609     648  678  702  734  611      687 737  774  804  845  574  640       683                   715  741  776
$30,000  $40,000  624  694     739  773  800  837  697      785 841  883  917  964  659  736       784                   821  851  891
$40,000  $50,000  689  766     815  852  882  923  770      867 928  975  1013 1065 731  816       870                   911  943  988
$50,000  $60,000  746  829     882  922  954  998  834      938 1005 1056 1096 1152 794  887       945                   989  1025 1074
$60,000  $70,000  796  885     942  984  1018 1065 891    1002  1074 1127 1171 1231 851  950       1013                  1060 1098 1150
$70,000  $80,000  842  936     996  1040 1077 1126 943    1061  1136 1193 1239 1302 903  1007      1074                  1124 1164 1219
$80,000  $90,000  885  983     1046 1092 1130 1182 991    1114  1193 1253 1301 1367 950  1060      1130                  1183 1225 1284
$90,000  $100,000 924  1027    1092 1141 1180 1234 1036   1164  1247 1309 1359 1428 995  1110      1183                  1238 1282 1343
$100,000 $120,000 976  1084    1153 1204 1246 1303 1094   1230  1317 1382 1436 1508 1053 1175      1253                  1311 1358 1422
$120,000 $140,000 1043 1158    1231 1286 1331 1391 1170   1315  1407 1477 1534 1612 1129 1259      1342                  1405 1455 1524
$140,000 $160,000 1104 1226    1303 1361 1408 1472 1240   1392  1491 1565 1625 1707 1198 1336      1425                  1491 1544 1617
$160,000 $180,000 1160 1288    1369 1430 1479 1546 1303   1464  1567 1644 1707 1794 1262 1407      1500                  1570 1626 1703
$180,000 $200,000 1213 1346    1431 1494 1546 1616 1363   1530  1638 1719 1785 1875 1321 1474      1571                  1644 1703 1783
$200,000 $225,000 1267 1406    1494 1561 1614 1687 1424   1599  1711 1796 1865 1959 1383 1543      1644                  1721 1782 1866
$225,000 $250,000 1325 1469    1562 1631 1687 1763 1489   1672  1790 1878 1950 2048 1449 1616      1722                  1802 1867 1955
$250,000 $275,000 1378 1529    1625 1697 1755 1834 1551   1741  1863 1955 2029 2131 1510 1684      1795                  1878 1945 2037
$275,000 $300,000 1429 1585    1685 1759 1819 1901 1609   1806  1932 2027 2105 2210 1569 1749      1864                  1951 2020 2116
$300,000 or more  1725 1912    2031 2120 2192 2290 1945   2182  2334 2449 2541 2668 1908 2127      2267                  2372 2456 2572

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    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
    Income        South Dakota      1,7    4.3500% Tennessee                2        7.0000% Texas                       1                          6.2500%
    $0   $20,000  434     513  566  607  641  689  578     667        727   772    810            862  442  504  545     577        602                    637
$20,000  $30,000  596     702  773  829  874  939  798     920        1000  1062   1113           1184 620  708  764     808        843                    892
$30,000  $40,000  675     795  875  937  989  1061 907     1045       1136  1205   1263           1342 710  809  874     923        963                   1019
$40,000  $50,000  741     872  960  1028 1085 1164 999     1149       1249  1325   1388           1475 785  894  966     1020       1064                  1126
$50,000  $60,000  799     940  1034 1107 1168 1253 1079    1241       1348  1430   1497           1591 851  969  1046    1105       1153                  1219
$60,000  $70,000  851  1000    1100 1178 1242 1332 1150    1322       1435  1522   1594           1693 909  1036 1118    1181       1232                  1303
$70,000  $80,000  898  1054    1160 1241 1309 1403 1214    1395       1515  1606   1682           1786 963  1096 1184    1250       1304                  1378
$80,000  $90,000  940  1104    1214 1299 1370 1469 1274    1463       1588  1684   1762           1872 1012 1152 1244    1313       1370                  1448
$90,000  $100,000 980  1151    1265 1353 1427 1530 1329    1526       1656  1756   1837           1951 1058 1204 1300    1372       1431                  1513
$100,000 $120,000 1032 1211    1332 1425 1502 1609 1402    1609       1745  1850   1936           2056 1119 1273 1373    1450       1512                  1598
$120,000 $140,000 1100 1290    1417 1516 1597 1712 1495    1715       1860  1971   2063           2190 1196 1361 1468    1550       1616                  1708
$140,000 $160,000 1161 1361    1495 1599 1685 1805 1581    1812       1965  2082   2179           2312 1268 1442 1556    1642       1712                  1809
$160,000 $180,000 1217 1426    1566 1675 1765 1891 1659    1901       2061  2184   2284           2424 1333 1516 1635    1726       1800                  1902
$180,000 $200,000 1269 1487    1633 1746 1839 1970 1732    1984       2151  2278   2383           2529 1394 1585 1710    1804       1881                  1988
$200,000 $225,000 1323 1550    1701 1819 1916 2052 1807    2070       2243  2376   2485           2636 1458 1657 1787    1885       1966                  2077
$225,000 $250,000 1381 1616    1774 1896 1997 2139 1887    2161       2341  2479   2593           2750 1525 1733 1869    1972       2056                  2172
$250,000 $275,000 1434 1678    1842 1968 2073 2220 1961    2245       2433  2576   2694           2857 1588 1804 1945    2052       2140                  2260
$275,000 $300,000 1484 1737    1906 2037 2145 2296 2032    2326       2519  2667   2789           2958 1647 1872 2018    2129       2219                  2344
$300,000 or more  1775 2074    2274 2429 2557 2736 2440    2789       3019  3195   3339           3539 1992 2262 2438    2571       2680                  2829
    Income        Utah              2      4.8500% Vermont                  1        6.0000% Virginia                    2                          4.3000%
    $0   $20,000  424     492  538  573  602  642  330     352        367   377    385            397  282  323  350     371        388                    411
$20,000  $30,000  582     674  736  783  822  876  466     498        519   534    546            563  397  453  490     519        542                    574
$30,000  $40,000  660     764  833  886  930  991  534     572        596   613    627            646  455  519  561     593        619                    655
$40,000  $50,000  725     839  914  972  1020 1087 591     634        660   680    696            717  503  573  620     655        684                    724
$50,000  $60,000  782     904  985  1048 1099 1170 642     688        717   739    756            779  546  622  671     710        741                    784
$60,000  $70,000  833     962  1048 1114 1169 1244 687     737        768   791    810            835  584  665  718     758        791                    837
$70,000  $80,000  879  1015    1105 1175 1232 1311 728     781        814   839    859            886  618  704  760     802        837                    886
$80,000  $90,000  921  1063    1158 1230 1290 1373 766     822        857   883    904            932  650  740  799     843        880                    931
$90,000  $100,000 961  1108    1206 1282 1344 1430 801     860        897   924    946            976  680  773  835     881        920                    973
$100,000 $120,000 1012 1167    1270 1349 1415 1505 848     911        950   979    1002           1034 719  818  882     932        972                   1028
$120,000 $140,000 1078 1243    1352 1436 1505 1601 908     975        1018  1049   1074           1108 770  875  944     996        1039                  1098
$140,000 $160,000 1139 1312    1427 1516 1588 1689 964     1035       1080  1113   1140           1176 816  927  1000    1056       1101                  1164
$160,000 $180,000 1194 1376    1496 1588 1664 1770 1014    1090       1137  1173   1201           1239 859  976  1052    1110       1157                  1223
$180,000 $200,000 1246 1435    1560 1656 1735 1845 1062    1141       1191  1228   1258           1298 899  1021 1100    1161       1210                  1279
$200,000 $225,000 1299 1496    1625 1725 1807 1922 1111    1194       1247  1286   1317           1359 940  1067 1150    1213       1265                  1337
$225,000 $250,000 1356 1560    1695 1799 1884 2003 1163    1251       1306  1347   1379           1424 984  1117 1203    1269       1323                  1398
$250,000 $275,000 1409 1620    1760 1868 1956 2079 1212    1304       1361  1404   1438           1484 1025 1163 1253    1322       1378                  1455
$275,000 $300,000 1459 1677    1822 1933 2024 2152 1259    1354       1414  1458   1494           1542 1064 1207 1300    1371       1429                  1510
$300,000 or more  1747 2006    2177 2308 2416 2566 1529    1646       1720  1774   1818           1877 1292 1463 1574    1660       1729                  1825
    Income        Washington        1      6.5000% West Virginia            1        6.0000% Wisconsin                   1                          5.0000%
    $0   $20,000  487     554  598  632  659  697  421     478        515   544    567            599  360  406  436     458        476                    501
$20,000  $30,000  686     779  841  887  925  978  608     691        744   785    818            864  513  578  620     651        677                    712
$30,000  $40,000  785     892  962  1015 1058 1118 703     799        861   908    946            999  590  664  712     748        778                    818
$40,000  $50,000  869     987  1063 1122 1169 1235 784     890        959   1012   1054           1113 655  737  790     830        863                    907
$50,000  $60,000  943  1070    1153 1216 1267 1339 855     971        1046  1103   1150           1214 712  801  859     902        938                    986
$60,000  $70,000  1008 1144    1232 1300 1355 1430 919     1043       1124  1185   1235           1304 763  858  920     967        1004                  1056
$70,000  $80,000  1068 1211    1305 1376 1434 1514 977     1109       1195  1260   1313           1386 809  911  976     1025       1065                  1120
$80,000  $90,000  1123 1274    1372 1446 1507 1591 1031    1170       1261  1329   1385           1462 852  959  1027    1079       1121                  1179
$90,000  $100,000 1174 1331    1434 1512 1575 1663 1082    1227       1322  1394   1452           1533 892  1004 1075    1130       1174                  1234
$100,000 $120,000 1242 1408    1516 1598 1665 1757 1148    1303       1403  1479   1541           1627 945  1063 1139    1196       1243                  1307
$120,000 $140,000 1329 1506    1621 1709 1780 1879 1234    1400       1508  1590   1656           1748 1013 1139 1221    1282       1332                  1400
$140,000 $160,000 1409 1596    1718 1811 1886 1990 1313    1490       1605  1692   1762           1860 1075 1209 1296    1361       1414                  1486
$160,000 $180,000 1482 1679    1807 1904 1983 2092 1386    1572       1693  1785   1860           1962 1132 1274 1365    1433       1489                  1565
$180,000 $200,000 1551 1756    1890 1991 2074 2188 1454    1650       1776  1873   1951           2059 1186 1334 1429    1501       1559                  1639
$200,000 $225,000 1622 1836    1975 2081 2167 2287 1525    1730       1863  1963   2045           2158 1242 1396 1496    1571       1632                  1715
$225,000 $250,000 1697 1921    2066 2177 2267 2391 1600    1815       1954  2060   2146           2264 1301 1463 1567    1645       1709                  1797
$250,000 $275,000 1768 2000    2151 2266 2360 2489 1671    1895       2040  2151   2240           2364 1356 1525 1633    1715       1781                  1873
$275,000 $300,000 1834 2075    2232 2351 2448 2582 1738    1971       2122  2237   2330           2459 1409 1584 1696    1781       1850                  1945
$300,000 or more  2222 2512    2700 2843 2960 3121 2130    2414       2599  2739   2853           3010 1714 1926 2063    2166       2249                  2364
    Income        Wyoming           1      4.0000% Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next 
                                                   page to determine their local sales tax amount.
    $0   $20,000  286     318  339  355  368  385  1.   Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is 
$20,000  $30,000  404     450  480  502  520  544  provided next to the state name.
$30,000  $40,000  464     516  550  575  596  624  2.   Follow the instructions on the next page to determine your local sales tax deduction.
$40,000  $50,000  514     572  609  637  660  691  3.   The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00% 
                                                   state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax. 
$50,000  $60,000  558     621  661  692  716  749  Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales 
$60,000  $70,000  597     665  708  740  766  802  tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate 
$70,000  $80,000  633     704  750  784  812  850  minus 7.25%.
$80,000  $90,000  666     741  789  825  854  894  4.   This state does not have a local general sales tax, so the amount in the state table is the only 
$90,000  $100,000 697     775  825  863  893  935  amount to be deducted.
$100,000 $120,000 737     820  873  913  945  989  5.   The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% 
$120,000 $140,000 790     878  935  977  1012 1059 state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers 
                                                   who reside in those jurisdictions should use the Ratio Method to determine their local sales tax 
$140,000 $160,000 838     932  992  1037 1073 1123 deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate 
$160,000 $180,000 882     981  1044 1091 1129 1181 minus 6.85%.
$180,000 $200,000 923  1026    1092 1142 1182 1236 6.   The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of 
$200,000 $225,000 966  1074    1143 1194 1236 1293 this deduction.
$225,000 $250,000 1011 1124    1196 1250 1294 1353 7.   The rate decreased during 2023 so the given rate is an average for the year.
$250,000 $275,000 1053 1171    1246 1302 1348 1410
$275,000 $300,000 1094 1216    1293 1352 1399 1463
$300,000 or more  1327 1474    1568 1639 1696 1773

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Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of… AND you live in…                                                                                                                               THEN use Local Table…
Alabama                      Any locality that imposes a local sales tax                                                                                                          B
Alaska                       Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla or any locality that imposes a local sales tax                                                      C
Arizona                      Tempe                                                                                                                                                C
                             Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tucson, Yuma or any other locality that imposes a local sales tax                    B
Arkansas                     Any Locality that imposes a local sales tax                                                                                                          C
                             Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County, 
Colorado                     Pueblo City, Pueblo County or any other locality that imposes a local sales tax                                                                      A
                             Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster                                                B
Georgia                      Dekalb County (excluding Atlanta)                                                                                                                    B
                             Any other locality that imposes a local sales tax                                                                                                    C
                             Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield or any 
Illinois                     other locality that imposes a local sales tax                                                                                                        A
                             Aurora, Elgin, Joliet, Waukegan                                                                                                                      B
Kansas                       Any locality that imposes a local sales tax                                                                                                          B
                             East Baton Rouge Parish                                                                                                                              B
Louisiana                    Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish,               C
                             Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa 
                             Parish, Terrebonne Parish or any other locality that imposes a local sales tax
Mississippi                  City of Jackson only                                                                                                                                 A
                             City of Tupelo only                                                                                                                                  C
Missouri                     Any locality that imposes a local sales tax                                                                                                          B
                             Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga                                                                A
                             Cities: New York, Norwich (Chenango County)
                             Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer,               B
                             Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, 
New York                     Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, 
                             Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming or Yates 
                             Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Ogdensburg, Olean, Oneida (Madison County), 
                             Oswego, Rome, Salamanca, Saratoga Springs, Utica, White Plains, Yonkers
                             Any other locality that imposes a local sales tax                                                                                                    D*
North Carolina               Any locality that imposes a local sales tax                                                                                                          B
                             Aiken County, Anderson County, Greenwood County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County,                   A
                             Spartanburg County and York County
                             Allendale County, Bamberg County, Barnwell County, Berkeley County, Calhoun County, Charleston County, Cherokee County, Chester                      B
South Carolina               County, Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw 
                             County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter 
                             County and Williamsburg County
                             Abbeville County, Clarendon County, Dorchester County, Fairfield County, Hampton County, Pickens County, Richland County, Union                      C
                             County or any other locality that imposes a local sales tax
Tennessee                    Any locality that imposes a local sales tax                                                                                                          B
Utah                         Any locality that imposes a local sales tax                                                                                                          A
Virginia                     Any locality that imposes a local sales tax                                                                                                          B
* Note: Local Table D is just 25% of the NY State table.

2023 Optional Local Sales Tax Tables
     Income                      Family Size                                   Family Size                                       Family Size                                Family Size
                                                            Over                                           Over                                  Over                                        Over 
            But less   1     2     3   4                5   5    1         2   3        4    5                5  1           2   3   4       5   5                  1   2   3   4        5   5
At least    than               Local Table A                                   Local Table B                                   Local Table C                                Local Table D
     $0     $20,000    64    74    81  86               90  96   79        94  104      112  118             127 97          115 128 137     145 156                68  74  78  81       83      86
20,000         30,000  90    104   112 119              125 133  108       128 141      151  160             172 131         155 172 184     195 210                98  107 112 116      119     123
30,000         40,000  103   118   128 136              142 151  123       145 159      171  180             194 148         175 193 207     219 235                113 123 129 133      137     142
40,000         50,000  114   130   142 150              157 167  135       158 175      187  197             212 162         191 211 226     239 257                126 137 144 148      152     158
50,000         60,000  123   141   153 162              170 180  145       171 188      201  212             228 174         205 227 243     257 276                137 149 156 162      166     172
60,000         70,000  131   151   164 173              181 192  154       181 200      214  226             242 185         218 240 258     272 292                147 160 168 174      178     185
70,000         80,000  139   160   173 183              192 203  163       191 210      225  237             255 195         229 253 271     286 307                157 170 178 184      189     196
80,000         90,000  146   168   182 192              201 214  171       200 220      236  248             267 204         240 264 283     299 321                165 179 188 194      200     207
90,000         100,000 153   175   190 201              210 223  178       209 229      245  259             277 212         249 275 294     311 333                173 188 197 204      209     217
100,000        120,000 162   185   200 212              222 235  187       220 241      258  272             292 223         262 289 309     326 350                183 199 209 216      222     230
120,000        140,000 173   198   214 227              237 251  200       234 257      274  289             310 237         278 306 328     346 371                197 214 224 232      238     247
140,000        160,000 183   209   227 240              251 266  211       247 271      289  305             327 250         293 323 345     364 391                209 227 238 247      253     262
160,000        180,000 193   220   238 252              264 279  221       258 284      303  319             342 262         307 337 361     381 408                221 240 251 260      267     276
180,000        200,000 201   230   249 264              276 292  231       269 296      316  333             356 272         319 351 376     396 425                231 251 264 273      280     290
200,000        225,000 211   241   260 275              288 305  240       281 308      329  346             371 284         332 365 391     412 442                242 263 276 286      293     304
225,000        250,000 220   252   272 288              301 319  251       293 321      343  361             387 295         346 380 407     429 459                254 276 290 300      308     319
250,000        275,000 229   262   283 300              313 332  261       304 333      356  375             401 307         359 394 422     444 476                265 288 302 313      321     332
275,000        300,000 238   272   294 311              325 344  270       315 345      368  388             415 317         371 407 436     459 492                276 299 314 325      334     346
300,000        or more 288   329   355 375              392 415  323       376 412      439  462             494 377         441 483 516     544 582                337 366 384 397      408     422

                                                                                                                                                                                             A-17





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