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IRS.gov Website
Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-008.htm#en_us_publink53061xd0e2040

Total Itemized Deductions(p13)

rule
taxmap/instr/i1040sca-008.htm#en_us_publink1000300896

Line 29(p13)

rule
Use the Itemized Deductions Worksheet, to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $313,800 if married filing jointly or qualifying widow(er); $287,650 if head of household; $261,500 if single; or $156,900 if married filing separately.
taxmap/instr/i1040sca-008.htm#en_us_publink1000300890
pencil
Itemized Deductions Worksheet—Line 29
  
1. Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 281. 
2. Enter the total of the amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28 and any qualified contributions included on line 16 2. 
   caution Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28. Also, be sure the amount of any qualified contributions included on line 16 are identified on the dotted line next to line 16.    
3. Is the amount on line 2 less than the amount on line 1?  
   box No. stopYour deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 29. Don't complete the rest of this worksheet.   
   box Yes.Subtract line 2 from line 13. 
4.  Multiply line 3 by 80% (0.80)4.  
5. Enter the amount from Form 1040, line 385.  
6. Enter $313,800 if married filing jointly or qualifying widow(er); $287,650 if head of household; $261,500 if single; or $156,900 if married filing separately 6.  
7. Is the amount on line 6 less than the amount on line 5?  
   box No. stopYour deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 29. Don't complete the rest of this worksheet.    
   box Yes.Subtract line 6 from line 57.  
8. Multiply line 7 by 3% (0.03)8. 
9. Enter the smaller of line 4 or line 8 9. 
10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 10. 
  
taxmap/instr/i1040sca-008.htm#en_us_publink53061xd0e2045

Line 30(p13)

rule
If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 30.
2017 Optional State Sales Tax Tables
IncomeExemptionsExemptionsExemptions
At leastBut less than12345Over 512345Over 512345Over 5
  Alabama  14.0000%Arizona  25.6000%Arkansas  26.5000%
$0$20,000253295323346364390256280296308317330350386409426440459
$20,000$30,000368427468500526563395433457475489510534588623650671700
$30,000$40,000426495542578608651469513542563581604630695736767792827
$40,000$50,000476553604645678725534584616640660687714787834869897936
$50,000$60,0005206036607037407915926476827097317617888699219609911034
$60,000$70,0005606497097567958506447047437727958288569441000104210761123
$70,000$80,00059769175580484690469375779883085589091810121073111811551205
$80,000$90,00063072979784989295473880685088491194897610761140118912281281
$90,000$100,00066276583689193610007818538999349631002103111361204125512961353
$100,000$120,0007048138889469941062838915965100210331075110312171289134413881448
$120,000$140,0007588759551017106911419139961050109111241170119813211400145915071573
$140,000$160,000808933101710831138121598210721130117412101259128614191503156716181688
$160,000$180,0008549851074114412011282104711431204125112891341136815081598166617211796
$180,000$200,00089710341128120012611346110812091274132413641419144515941689176018181897
$200,000$225,00094210861183125913221411117212791348140014421500152516821783185819192002
$225,000$250,00099011401243132213881481124113541426148115261587161217771883196320282116
$250,000$275,000103511921298138114501547130614241501155816051670169318671979206221302223
$275,000$300,000107812411351143715091609136814921572163216811749177119532069215722282325
$300,000or more133015271661176518521974173918951996207221342219223224622609271928092931
IncomeCalifornia  37.2500%Colorado  22.9000%Connecticut  46.3500%
$0$20,000329356372385395409134145152157162167303327343354363376
$20,000$30,000508548574593608629205222233241247256469507531549563582
$30,000$40,000603650680703721746243263275285293303557602631652669692
$40,000$50,000685739773798819847276298312323332343633685718742761788
$50,000$60,000759818856884907938305330345357367380702760796823844873
$60,000$70,0008268909319629871020331358375388398413765827867896919951
$70,000$80,00088895710011034106010963563854034174284438228909329649891023
$80,000$90,00094610191066110111291167379409429443455471876948993102710541090
$90,000$100,00010001078112711641194123440043345346848149892710031051108711151154
$100,000$120,00010731156120912481280132342946448550251553399510771128116611971238
$120,000$140,000116812581315135813931440467504528546560580108411731229127013041349
$140,000$160,000125713531415146114981549502542567586602623116612631323136814041452
$160,000$180,000133914421507155615951649534577604624640663124313461410145814961548
$180,000$200,000141715251594164616881745565610638660677700131614251493154315841639
$200,000$225,000149916131686174017841844597644674697715740139215071579163316761734
$225,000$250,000158617071784184118881951631681713737756782147415951672172917741836
$250,000$275,000166917961876193719862052664716749774795822155116791759181918671932
$275,000$300,000174818801965202820792149695750784810832860162517591843190619562025
$300,000or more222023872493257326372725880949992102510511087206522372344242424882575
IncomeDistrict of Columbia45.7500%Florida  16.0000%Georgia  24.0000%
$0$20,000205220230237243251284309325337347360183200210218225234
$20,000$30,000315338353364373385439478502521536557282308324336346360
$30,000$40,000373400418431441456522567597619636661335365384399411427
$40,000$50,000424454474489500517593645678703723751381415437453466484
$50,000$60,000469503524540554571658715752779802832422459483502516536
$60,000$70,000510546570587602621716778818848872906459500526546561583
$70,000$80,000548587612631646667770837880912938974494537565586603627
$80,000$90,0005836256516716877108218929379729991037526572602624642667
$90,000$100,000616660688709726750868943991102810571097556605636660679705
$100,000$120,00066170873876077980393210121064110311341177596649682708728756
$120,000$140,000719770802827846873101511021158120112351282649706743770792823
$140,000$160,000773827862889910939109211861247129213291379699760799828852885
$160,000$180,000823881918946968999116412641328137714161469744809851882908943
$180,000$200,000870932971100010241056123213381406145714981555788856900933960997
$200,000$225,000920984102610571082111613031415148715411584164483390595298710151054
$225,000$250,000973104110851117114411801379149815741631167717408819581007104410741115
$250,000$275,00010231095114011751202124014521576165617161764183192710081059109811291172
$275,000$300,00010711146119412301258129815211651173517971848191897110551109115011831228
$300,000or more135714511511155615921642193320982204228323472435123313391407145814991556
IncomeHawaii  1,64.0000%Idaho  16.0000%Illinois  26.2500%
$0$20,000290331359380397421385446488520547585289319338353365382
$20,000$30,000437500541573599635563652711758796850437481509531549574
$30,000$40,000514587636673704746654757826879923986514565599624645674
$40,000$50,00058066371875979484273384692398210321101580638676705728761
$50,000$60,0006397307908378749278029261009107411281203640703744776802838
$60,000$70,00069279185690694710048649971086115612141294693762806841869907
$70,000$80,0007418479179701014107592110621157123112921378743816864900930971
$80,000$90,000786899973103010761141974112312231301136514567898669179559871031
$90,000$100,0008299481026108611351203102411791284136614331528832913967100710411087
$100,000$120,000886101210961160121212851089125413661452152416248899761033107611121161
$120,000$140,0009601097118712571314139211741351147115641640174896410581119116612051258
$140,000$160,000102811751272134714081492125314411568166717481863103411341200125012911347
$160,000$180,000109212481351142914941584132615241658176218481968109812041274132713701430
$180,000$200,000115213161425150815761671139416021742185119412068115912701344140014451508
$200,000$225,000121413871502158916611761146516831829194320382170122213401417147515231590
$225,000$250,000128114641584167717521858154117691923204221412280129014141495155716071677
$250,000$275,000134415351662175918381949161218502010213522382383135414831568163316861759
$275,000$300,000140416041736183719202036168019272094222323302481141515501638170617611838
$300,000or more175820092174230124052549207823792583274028713055177619442054213822062302
IncomeIndiana  47.0000%Iowa  16.0000%Kansas  16.5000%
$0$20,000342374394409421438303331349362373387431506556596628674
$20,000$30,000519567598621639664466509537557573596622729801857904969
$30,000$40,00061266970573175378255360363666067970671984292599010431119
$40,000$50,0006927567978278518846276857227497718018019381030110211611245
$50,000$60,00076483487991293997669475879982985488787410221123120112661357
$60,000$70,0008289059539891018105875582486990292896493910981205128913591456
$70,000$80,0008889701022106010921134811886933969997103699811671281137014441547
$80,000$90,00094310301085112711601205863943993103110621103105312311351144515221631
$90,000$100,000995108711451189122412719129961050109011221166110412901416151415951710
$100,000$120,00010641163122512721309136097810681126116912031250117213691502160616921813
$120,000$140,000115512611329137914201475106311621224127113091360125914711614172518171947
$140,000$160,000123913531426148015231582114312491316136714071462134015651716183519332070
$160,000$180,000131614381515157216181681121713301402145514981557141416511810193520382183
$180,000$200,000139015181599166017091775128714071482153915841646148417311899202921372289
$200,000$225,000146616011687175118021873136014871567162616741740155618151990212722402399
$225,000$250,000154816911781184919031977143915721657172017711841163219042087223023492516
$250,000$275,000162517751870194119982076151316531742180918621935170419872179232824512625
$275,000$300,000169918551955202920882170158317311824189419502026177220662265242025482729
$300,000or more213523322457255026252727200521922310239824702567217125282770295831143334
IncomeKentucky  46.0000%Louisiana  25.0000%Maine  45.5000%
$0$20,000279305321334344358239259272282289300213231243252259269
$20,000$30,000431471496515531552370401421436447464316342359372382397
$30,000$40,000512558588611629655440477500517531551370400419434446462
$40,000$50,000582635669694715744501542569588604626416449471487501519
$50,000$60,000645703741769792824555601630652670694457493517535549569
$60,000$70,000702765806837862896605654686710729755494533558577593614
$70,000$80,000755823867900926963650704738763784812527569596616633655
$80,000$90,0008048769239589871026693750786813835865559603631653670694
$90,000$100,000851927976101310431084733793832860884915589635664687705730
$100,000$120,0009139951047108711191163787852893923948982628677708732751778
$120,000$140,00099410831140118312181266857927972100610331070679732765791812840
$140,000$160,0001070116512261273131013629239981046108211111151727782818845867897
$160,000$180,00011401241130713561396145098410641115115311841227771829867896919950
$180,000$200,0001206131413831435147715351041112611801221125412988128739139439671001
$200,000$225,00012761389146215171561162211021191124812911326137385591996199210181053
$225,000$250,0001351147015471605165217171166126113221367140314539019691012104510721108
$250,000$275,00014211547162816891738180612281327139114381477152994510151060109511221160
$275,000$300,00014891620170517691820189112861390145715071547160298610591106114211711210
$300,000or more189220582164224523102399163617681852191519662035123113201377142114561504
IncomeMaryland  46.0000%Massachusetts  46.2500%Michigan  46.0000%
$0$20,000246273290303314329243257265272277284270292307317326338
$20,000$30,000375414440460477499375396409419427438416449471487500518
$30,000$40,000443489519543562589445470486497507519493533558577592613
$40,000$50,000501553588614636666506534552565576590559605633655672696
$50,000$60,000554611649678701734561592612626638653619669701725744770
$60,000$70,000601663704735761797611644666681694711674728762788809837
$70,000$80,000645711754788816854657693716732746764724782819846869899
$80,000$90,000685755802837867907700738762780794814771832871901924957
$90,000$100,0007237978468849159577407818068258408608158809219529771011
$100,000$120,0007748539059469781024794838865885901923874943987102110471084
$120,000$140,000841926983102610621111865912941963981100595110261074111011391179
$140,000$160,00090399410551101113911929309811013103610551081102311031155119312251267
$160,000$180,0009601057112111701211126799110451079110411241151108911751230127113041349
$180,000$200,000101411161184123612781337104911061142116811901218115212431300134413791426
$200,000$225,000107011781249130413491411111011701208123512581288121813141374142014571507
$225,000$250,000113112441319137714241490117512381278130713311363128913901454150215411594
$250,000$275,000118813071386144614951564123613031345137514001434135614611529157916201676
$275,000$300,000124313671449151215641636129513651408144114671502142015301601165316961754
$300,000or more156617211824190219672057164517331788182918611906180019392028209421482221
IncomeMinnesota  16.8750%Mississippi  27.0000%Missouri  24.2250%
$0$20,000290305314321326333476551602640672717206228243255264277
$20,000$30,0004594834985095185296958038769329781042315350373390404423
$30,000$40,0005515805986116216358069321015108011341208373414441461477500
$40,000$50,00063166468570071272890110411134120612661349424470500522541567
$50,000$60,00070374176478079481298511371239131813831474469519552578598626
$60,000$70,000769810836854869888106012241334141814881585510564600628650680
$70,000$80,000831875902922938959112913031420151015841688547606644674697730
$80,000$90,00088893696598710031026119213761499159416731782582645686717742777
$90,000$100,0009439931024104710651089125214451574167317561870615681724757784821
$100,000$120,000101610711104112911481174133115361673177818651987660730776811840879
$120,000$140,000111211721208123512571285143216531800191420072138717794844882912955
$140,000$160,0001202126713071336135913901527176119182039213822787718539079479801026
$160,000$180,000128613551398142914541487161318612026215322592406821908965100810431092
$180,000$200,0001365143914851518154415791694195421282261237225268689601020106511031154
$200,000$225,00014491527157616111639167617792051223323732489265091710141077112511651219
$225,000$250,00015391622167417111741178118692155234524922614278397010721139119012311288
$250,000$275,000162417131767180618381880195322522451260427312908102011271197125012941354
$275,000$300,000170617991856189819311975203323442551271128423027106811801253130813541417
$300,000or more220023202394244824912549250328833137333234943719135214921584165417111790
IncomeNebraska  15.5000%Nevada  56.8500%New Jersey46.8750%
$0$20,000273298314325335348314339355367376390289302310316321327
$20,000$30,000422460484502517537480518542560575595460481494504512522
$30,000$40,000500546574596613637568613641662680703553578594605615627
$40,000$50,000568620653677697724644695727751770796634663681694705719
$50,000$60,000629687723750772802713768803830851880707740760775787803
$60,000$70,000685747787816840873775834873901924956774810832849862879
$70,000$80,0007368038468789039388328969379679921025837876900917931950
$80,000$90,0007848569019359629998859539961029105510918959379639819961017
$90,000$100,00082990595398910181057935100710521087111411529519951022104210581080
$100,000$120,0008899701022106110911134100210791127116411931234102510731102112411411164
$120,000$140,00096810561112115411881234108911721225126512971340112311751207123112501275
$140,000$160,000104111361197124212781328117012591316135913931439121412711306133113521379
$160,000$180,000110912111275132313621415124613401400144514821531129913601397142514471476
$180,000$200,000117312811349140014411497131714171480152815661618138114451484151415371568
$200,000$225,000124013541426148015241583139114961563161316541709146615341576160716321665
$225,000$250,000131214331509156616121675147115821653170517481806155716301675170817341769
$250,000$275,000138015071588164816961762154716631737179218371898164417211768180318311868
$275,000$300,000144615791663172617761845161917401817187519221986172818081858189519241963
$300,000or more183420032110219022552342204822002296236924272507223023352399244724842535
IncomeNew Mexico15.1250%New York24.0000%North Carolina24.7500%
$0$20,000289310324334341352171180186190193198258290312328341360
$20,000$30,000454488509525537554271285294301306313387434466490510537
$30,000$40,000542583608627642662324342352360367375454509546574597629
$40,000$50,000619666695717734757371391403413420430511574615646672708
$50,000$60,000689741773797816842414436450460468479562631676711739778
$60,000$70,000752809845871892920453477492503512524609683731769799842
$70,000$80,000811873911939962992489515531543552565651730782822855900
$80,000$90,000866932973100310271060522550568580590604691774829872906954
$90,000$100,00091898810311063108911235545846026166266417288168749189541005
$100,000$120,0009881063111011441172120959762964966367569177887193398010181072
$120,000$140,0001079116112121250128013216536887097257387558429431009106011021160
$140,000$160,00011651253130913491382142670674376778479881690210091080113511791241
$160,000$180,00012441339139814411476152375579582083885387395710711146120312501316
$180,000$200,000132014201483152915661616801844870890905926100911291208126813181386
$200,000$225,000139915051572162116601713850895923944960983106311891272133513881460
$225,000$250,000148415971667171917611817902950980100210201043112112531341140814621538
$250,000$275,00015641683175818131857191695210021034105710761101117613141406147515331612
$275,000$300,00016411767184519021948201199910531086111011301156122813721467154016001683
$300,000or more210422662366244024992580128613551397142914541488153617151833192319972099
IncomeNorth Dakota15.0000%Ohio  15.7500%Oklahoma  14.5000%
$0$20,000222244259271280293280299311320327337279323353376395422
$20,000$30,000338373396413427447434464482496507522410473517550578617
$30,000$40,000400441467488504527516551573589602620477551600639671716
$40,000$50,000453499529552571597587627652670685705534616672715751801
$50,000$60,000501551585610631659651695723743759782585675735782821876
$60,000$70,000544599635662684716709757787809827851631727792843885943
$70,000$80,0005846426817107347687638148468708899166737758448989421005
$80,000$90,0006216837247557818168138689029279489767128208929499961062
$90,000$100,0006567217647978248618619189549811003103274886193899710461116
$100,000$120,0007027728188548829229249861024105310761108796916997106011131186
$120,000$140,00076383988992795810011007107411161147117212078599881075114311991278
$140,000$160,0008199019549951029107510841156120112351262129991710541147121912791363
$160,000$180,000872958101510581094114311551232128013161345138497011151212128813521440
$180,000$200,00092110121072111811561207122313041356139314241465102011721274135414201514
$200,000$225,00097310691132118012201274129413801434147415061550107212311339142214921589
$225,000$250,000102811291196124712891346137014611518156115951641112812941407149515681670
$250,000$275,000108011871257131013541414144215381598164216781727118013541472156316401746
$275,000$300,000113012411314137014161479151116111674172117581809123014111533162817081819
$300,000or more142715661658172817851864192320502129218822362300152217431893201021062242
IncomePennsylvania  16.0000%Rhode Island47.0000%South Carolina26.0000%
$0$20,000234246254260264270301321333343350360288314330342351364
$20,000$30,000364384396405412422459489508522533548439478502520535555
$30,000$40,000434457472482491502542578600617630648518564593614632655
$40,000$50,000495521538550559573613654679698713733587639671696715742
$50,000$60,000550579597611621636677722750771788810648705741768790819
$60,000$70,000600631651666677693735784815837855879703765805834857889
$70,000$80,000646680701717729746789841874898917943754821863894920954
$80,000$90,00068972574876577879683889492995597510038028739189519781014
$90,000$100,000730768792810824843885944981100810301059847921969100410321071
$100,000$120,000784825851870885906947101110501079110211349069861037107511051146
$120,000$140,00085590092894996698810291097114011721197123198410711126116712001244
$140,000$160,0009229701001102310411065110411781224125812851322105611501209125212881336
$160,000$180,00098310351067109111101136117412531302133813661405112312221285133213691420
$180,000$200,000104210971131115611761204124013231375141314441485118612911357140714461500
$200,000$225,000110311611197122412451274130913971451149215241567125213631433148515271584
$225,000$250,000116912311269129713201350138314761533157616101656132314401514156916131673
$250,000$275,000123212961336136613901422145315501611165516911739138915121590164816941757
$275,000$300,000129113591401143214571491152016211685173117691819145315811663172317721838
$300,000or more164817351788182818601902191520432123218222292293183019922095217122322315
IncomeSouth Dakota14.5000%Tennessee  27.0000%Texas  16.2500%
$0$20,000313360391416435463410467504533556589308340360375388404
$20,000$30,000464534580615645685613696751793828877475524556579598624
$30,000$40,0005426236777187538007198158799289691025564622659687710741
$40,000$50,000608700760807845898809917989104410901153641707749781807842
$50,000$60,00066876883488592798589010081087114711971266710783830865894933
$60,000$70,00072182990095510001063963109011751240129413687728529039429731016
$70,000$80,000770885961102010681135103011661256132513821462830916971101210461092
$80,000$90,00081593710171080113112021092123613311405146515498849761034107811141163
$90,000$100,000858985107011361189126411501301140214791542163193510321094114011781230
$100,000$120,00091410501141121012671347122813881495157816451739100311071173122312641319
$120,000$140,00098711341232130713681454132815021617170617791880109112051277133213761436
$140,000$160,000105512121316139614621554142216071730182519022011117412961374143314801545
$160,000$180,000111712831393147815481645150817041834193420172131125013811464152615771646
$180,000$200,000117613511467155616291731159017961932203821242245132314611549161516691742
$200,000$225,000123714211542163617131821167418912034214522362363139915441638170817651842
$225,000$250,000130214951624172218031916176519932144226023562489148016341733180718671950
$250,000$275,000136415661700180318882006185020882247236824682608155717191823190119642051
$275,000$300,000142216331772188019682092193221802345247125762721163018001909199120572148
$300,000or more176620262199233224422594241327192923308032083388206822852423252726122727
IncomeUtah  24.7000%Vermont  16.0000%Virginia  24.3000%
$0$20,000273309333351365386200208213216219223210234249261270284
$20,000$30,000412464499526548578299311319324328333319354377395409429
$30,000$40,000484545586617643679351365373380384391376418444465482505
$40,000$50,000546615661696725765395411421427433440426472502525544570
$50,000$60,000601677727766798841435452463470476484470521554580600629
$60,000$70,000651733787829863911470489500509515524510565601628651682
$70,000$80,000697785843887924974503523535544551560547606644673697730
$80,000$90,0007408338949419801033534555567577584594581644684715741776
$90,000$100,00078087894299210321089562584598607615625614679722755781818
$100,000$120,0008339371006105911021163600624638648657668657727772807836875
$120,000$140,00090310151090114711941259649675690702710722713789838876906949
$140,000$160,000967108811671228127813486957227397517607737658468999399721018
$160,000$180,00010271154123913031356143073776678479680682081489995599810331081
$180,000$200,0001083121813061374143015077778078268398508648599501009105410901141
$200,000$225,00011421283137614481507158881885087088489591090710021064111211501204
$225,000$250,00012051353145215271589167586289691793294395995810581124117412141271
$250,000$275,0001264142015231601166617569049399619769891005100711111180123212751334
$275,000$300,0001320148315901672174018349439801003101910321049105311621234128813331394
$300,000or more165518561990209221762292117712231251127212881309132614631552162016751752
IncomeWashington  16.5000%West Virginia16.0000%Wisconsin  15.0000%
$0$20,000319344360372382395299325342354364377253274288298306318
$20,000$30,000495534558577591612470511538557573594389423444460472490
$30,000$40,000589634664685703727562612643666685711462501527545560581
$40,000$50,000670722755780800827642699735762783813524570598619637660
$50,000$60,000743801837865887917714778818848872905580631662686705731
$60,000$70,000810872912942966998780850894927953989631686721746767795
$70,000$80,00087193898110131039107484291796499910281067679737774802824854
$80,000$90,000928100010461080110711448999791030106810981139723785825854878910
$90,000$100,0009831058110611421171121195310381092113211641208764830872903928962
$100,000$120,0001055113611881226125713001025111711751218125313018198909359699951032
$120,000$140,0001149123812941336137014161120122112841332137014218919691018105410831123
$140,000$160,00012381333139314381475152412091318138714381479153595910421095113411651208
$160,000$180,000132014211485153315721625129214081481153615801640102111101166120812411287
$180,000$200,000139715041572162316641720137014941572163016771740108011741233127713131361
$200,000$225,000147915921664171717611820145315841666172817781845114212411304135013881439
$225,000$250,000156616851762181818641927154116801768183418861958120813131379142914691522
$250,000$275,000164817741854191419622028162517721864193419892065127013811451150315451601
$275,000$300,000172718591943200520562124170618601957203020882167133014461519157416181677
$300,000or more219923662472255126152702218823872512260626812783168618341927199620512127
IncomeWyoming  14.0000%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$20,000190206217225231240
$20,000$30,000293319335347357371
$30,000$40,000349379398412424440
$40,000$50,000396431452469482500
$50,000$60,000439477501520534554
$60,000$70,000479520546566582603
$70,000$80,000515559587608625649
$80,000$90,000548595625648666691
$90,000$100,000580630662685705731
$100,000$120,000623676710735756784
$120,000$140,000678736773801823854
$140,000$160,000730792832862886919
$160,000$180,000778844886918944979
$180,000$200,0008238939389729991036
$200,000$225,000871945992102810561096
$225,000$250,00092210001050108811181160
$250,000$275,00097010521105114411761220
$275,000$300,000101711021157119912321278
$300,000or more129214011471152315651623
1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name.
2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state table.
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. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate minus 7.25%.
4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted.
5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%.
6 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of…AND you live in…THEN use Local Table…
AlaskaAny locality that imposes a local sales taxC
ArizonaGlendale, Mesa, Peoria, Phoenix, or TucsonA
 Chandler, Gilbert, Scottsdale, Tempe, Yuma, or any other locality that imposes a local sales taxB
ArkansasAny locality that imposes a local sales taxB
ColoradoArvada, Boulder, Fort Collins, Greeley, Jefferson County, Longmont, Thornton, or WestminsterB
 Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Lakewood, Larimer County, Pueblo City, Pueblo County, or any other locality that imposes a local sales tax A
GeorgiaAny locality that imposes a local sales taxB
IllinoisArlington Heights, Aurora, Bloomington, Champaign, Chicago, Cicero, Decatur, Elgin, Evanston, Joliet, Palatine, Peoria, Schaumburg, Skokie, Springfield, or any other locality that imposes a local sales tax A
LouisianaAscension Parish, Bossier Parish, Caddo Parish, Iberia Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or Terrebonne Parish C
 Calcasieu Parish, East Baton Rouge Parish, Jefferson Parish, Lafayette Parish, or any other locality that imposes a local sales tax B
MississippiCity of Jackson onlyA
 City of Tupelo onlyB
MissouriAny locality that imposes a local sales taxB
New YorkCounties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates
Cities: Olean, Salamanca, Auburn, Gloversville, Johnstown, Oneida (Madison County), Rome, Utica, Oswego, Saratoga Springs, Ithaca, Glens Falls, Mount Vernon, New Rochelle, White Plains, or Yonkers
B
 Counties: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga, or Wayne
Cities: New York or Norwich (Chenango County)
A
 Any other locality that imposes a local sales taxD*
North CarolinaAny locality that imposes a local sales taxA
South CarolinaAiken County, Andersonn County, Georgetown County, Greenwood County, Horry County, Lexington County, Newberry County, Orangeburg County, or York County A
 Allendale County, Bamberg County, Barnwell County, Charleston County, Cherokee County, Chester County, Chesterfield County, Colleton County, Darlington County, Dillon County, Florence County, Hampton County, Jasper County, Kershaw County, Lancaster County, Lee County, Marion County, Marlboro County, McCormick County, Sumter County, Union County, Williamsburg County, or any other locality that imposes a local sales tax B
TennesseeAny locality that imposes a local sales taxB
UtahAny locality that imposes a local sales taxA
VirginiaAny locality that imposes a local sales taxB
* Note: Local Table D is just 25% of the NY State table.
2017 Optional Local Sales Tax Tables
IncomeExemptionsExemptionsExemptionsExemptions
At least...But less than...12345Over 512345Over 512345Over 512345Over 5
Local Table ALocal Table BLocal Table CLocal Table D
$0$20,0004549515355575867727680856979859095100434547484850
20,00030,0006975788184878698106112117124101116125133139148687174757778
30,00040,0008188939699103100114123130136144118135146155162172818688909294
40,00050,000921001051091121161121281381461531621321511641731811929398101103105108
50,00060,000101110116120124128123140151160167177145165179190198211104109113115117120
60,00070,000110120126130134139132151163172180191156178193205214227113119123126128131
70,00080,000118128135140144149141161174184192203167190206218228242122129133136138141
80,00090,000126136143149153159149170184194203215176201218231241256131138142145148151
90,000100,000133144151157161168157179193204213226185212229242254269139146151154157160
100,000120,000142154162168173179167190206217227240197225244258270286149157162166169173
120,000140,000154168176182188195181205222234245259213243263278291309163172177181185189
140,000160,000166180189196201209193219237250261277228260281297311329177186192196200204
160,000180,000176191201208214222204232250265276292241275297314329348189199205210213218
180,000200,000186202212220226235215244263278290307253289312331345366200211218223226232
200,000225,000197213224232239248226256277292305323266304328347363385213224231236240246
225,000250,000208225237245252262237270291307321340280319345365382405226238245251255261
250,000275,000218237249258265275248282304322336355293334361382399423238251259264269275
275,000300,000228248260269277287259294317335350370306348377398416441250263272278283289
300,000or more288312328340349362321364392414432457379431466493515545322339349357364372