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

Total Itemized Deductions(p12)

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

Line 29(p12)

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 $311,300 if married filing jointly or qualifying widow(er); $285,350 if head of household; $259,400 if single; or $155,650 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 2. 
   caution Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28.    
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 $311,300 if married filing jointly or qualifying widow(er); $285,350 if head of household; $259,400 if single; or $155,650 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(p12)

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.
2016 Optional State Sales Tax Tables
IncomeExemptionsExemptionsExemptions
At leastBut less than12345Over 512345Over 512345Over 5
  Alabama14.0000%Arizona25.6000%Arkansas26.5000%
$0$20,000223255277294309329231250262271279290314344364378391407
$20,000$30,000337384416441462492378408428444456473500549580604624651
$30,000$40,000397452489518543577460496520538553574602660698727751783
$40,000$50,000449510552584611650532573601622640664690757801834862899
$50,000$60,0004965626086436737155986446756997187457718468959329621004
$60,000$70,000538609658697729774658709743769790820844926980102110541100
$70,000$80,00057765370574678082871577080683485788991210011059110411401189
$80,000$90,00061369374879282787876882786689692195597610721134118112201273
$90,000$100,0006477327898358729258188819239559811017103711381204125512961352
$100,000$120,000693782844892932988887954999103410621101111812281299135313981459
$120,000$140,0007538499159661009107097710511100113811691212122513451423148315321599
$140,000$160,000808910980103610811146106211421195123612701317132514551540160516571730
$160,000$180,0008609671041110011481217114112271284132813641414141815581649171817741852
$180,000$200,00090810211099116012111283121713081369141614541507150716561752182618861969
$200,000$225,00095910771159122312771352129713941458150815491605160017581861193920032091
$225,000$250,000101411381223129113471426138314861555160816511712170118681978206121292223
$250,000$275,000106511951284135514131496146515741647170317491812179619732089217722492348
$275,000$300,000111412491342141514771563154516591736179418431910188720742196228823642468
$300,000or more140915731687177718521958202721762275235124132500243926812839295930573192
IncomeCalifornia37.5000%Colorado22.9000%Connecticut46.3500%
$0$20,000292312326336345357113121127131134138272293307317325337
$20,000$30,000481514536553567586183195203209214221440475497514528547
$30,000$40,000585626653673690713220235245252258266532574602622639662
$40,000$50,000678725756779799825253270281290296306613662694718737763
$50,000$60,000763815850876898928284302314324331342687742778804826856
$60,000$70,0008418999369669891022311331345355363375754815854884908941
$70,000$80,00091597610181049107511103373593733843934058178849269589841020
$80,000$90,00098410501094112811551194361384399411421434877948994102810561095
$90,000$100,00010491120116612021232127338440842543744746193310091058109411241165
$100,000$120,000113712141264130313351379415441458472483498100810911144118412161260
$120,000$140,000125413381394143614711520456484503517529546110811991257130113371386
$140,000$160,000136514551516156216001652494524545560573591120213001364141214511504
$160,000$180,000146815651630167917201776530562584600614633128913951464151515571614
$180,000$200,000156716701739179218351895564598621639653673137314861559161416581719
$200,000$225,000167117811854191019562020600636660679694715146115811659171717651830
$225,000$250,000178319001978203820872155638676702722738761155516841767182918801949
$250,000$275,000189120152097216022122284675715742763780804164517821870193619892063
$275,000$300,000199421252211227823322408710752781802820845173218761969203820952172
$300,000or more2626279529072994306531649249771013104110641095225824472568266027342836
IncomeDistrict of Columbia45.7500%Florida16.0000%Georgia24.0000%
$0$20,000171184194201207216254272284293301311155167175181186193
$20,000$30,000284307323335345360418447467482494510251270282292299310
$30,000$40,000348376395410422440509544568586600621304326341352361374
$40,000$50,000404437459476491511589630657678695718350375392405415430
$50,000$60,000456493518537553576662708739762781807392420439453465481
$60,000$70,000504544572593611637730780814839860889431461482497510528
$70,000$80,000549592622646666693793848884912934966467500521538552571
$80,000$90,00059163867069671774785291195098010041038501536559577592612
$90,000$100,0006316817167437667979099721013104510711106533570595614629651
$100,000$120,00068674077880783286698510531098113211601199576616642663680703
$120,000$140,000758818859892919957108511601210124712781321633676705728746771
$140,000$160,00082689193697210011043118012611315135613901436687733765789808836
$160,000$180,0008899601009104710791123126913561414145814941543737786820845867896
$180,000$200,00095110261078111911531200135414471508155515931646784837872900922953
$200,000$225,0001015109511511195123112821443154216071657169817558358909289579801013
$225,000$250,000108511711230127713151370154016451715176818121872889948988101810431078
$250,000$275,00011521243130613551396145416321743181718731920198394010031044107711031140
$275,000$300,00012161312137914311474153517211838191619752024209199010551099113311611199
$300,000or more161017371825189419512032226124152516259426572745129113741430147315091558
IncomeHawaii1,64.0000%Idaho16.0000%Illinois26.2500%
$0$20,000263298322340355376338385417442463493241262276287296309
$20,000$30,000402456492520543575514584631668699742386418440457471490
$30,000$40,000476540582615642680607688743787822873466503529549566589
$40,000$50,000540612660697728770688778840889929985535578607630649675
$50,000$60,00059767773077080485176085992798010241086599646678703724753
$60,000$70,0006497357938378739248269321005106211101177657708743770793825
$70,000$80,00069678985189893799288610001078113911891260711766803833857891
$80,000$90,000741839905956997105594310631145121012631338762820860891917953
$90,000$100,000783887956100910531115996112212091276133214118108719139469741012
$100,000$120,0008389501024108111281194106712011293136514251509874940985102110501091
$120,000$140,0009111032111311751226129711601304140314811545163695910311080111811501195
$140,000$160,00097911091195126213171393124614011506158916581754104011161169121012451293
$160,000$180,000104211801272134214011482132714901601168917611864111411961252129613321384
$180,000$200,000110112471344141914801566140315741691178318591967118612711331137714161470
$200,000$225,000116313171419149815631654148216621785188119622075126013511414146315041561
$225,000$250,000123013921500158416521748156717561885198720712190134114371503155515981659
$250,000$275,000129314631577166417361837164818451980208621752299141815181588164216881752
$275,000$300,000135315311650174118171922172519302071218222742403149215971669172717741841
$300,000or more171019342083219922942426218624382611274728613021194020712162223422952379
IncomeIndiana47.0000%Iowa16.0000%Kansas16.5000%
$0$20,000294318334345355368268292308320330343394454494525551588
$20,000$30,000464502526544559580433473499518534557597686747793832887
$30,000$40,0005556006306516696945235726036276466737038088799349791044
$40,000$50,000635687720745765793602658695723745776795913992105411061178
$50,000$60,00070776480283085288367573877881083587087710061094116212191298
$60,000$70,00077383587690693196574181085588991795595110911186126013211407
$70,000$80,000834901945978100510418028789269649941036101911691270134914151507
$80,000$90,0008919631010104510731113860941994103410661111108212411349143315021600
$90,000$100,0009441021107111081138118091510011057110011341182114213091423151115841687
$100,000$120,00010161099115211931225127098910821143118912271278122114001521161516941803
$120,000$140,000111112011260130413391388108611891256130713481405132415181649175118361955
$140,000$160,000120012971360140814461499117812891362141714621524142016281768187719682095
$160,000$180,000128213861453150415451602126313831461152015691635150917291878199420902225
$180,000$200,000136014711542159616401700134414731556161916701741159318251982210422052348
$200,000$225,000144215591635169217391802143015661655172217771853168019252090221923252475
$225,000$250,000153016551735179618451913152216681763183418931973177420312206234124542612
$250,000$275,000161417451830189419462017161017641865194120032088186221322315245725752741
$275,000$300,000169418321921198820422117169518571963204321082198194722282419256826912864
$300,000or more217523522466255226222719220624192558266327482866244627983036322133753592
IncomeKentucky46.0000%Louisiana24.7514%Maine45.5000%
$0$20,000237255267276284295204219229236243251181194203209215223
$20,000$30,000384413432447459476333358374386397411296316330341350362
$30,000$40,000465499522540555575405435454469481498359383400413423438
$40,000$50,000536576602622639662468502525542556576415443462477489506
$50,000$60,000601645674697715741526564590609625647466497518535548567
$60,000$70,000661709741765786814579621649670687711512547570588603623
$70,000$80,000716768803829851881629674704727746772556593618637653676
$80,000$90,000768824861889913945676724757781801829597637663684701725
$90,000$100,0008188779169469711005720772806832854883636678707729747772
$100,000$120,000885948990102310491086780836873901924956689734765788808835
$120,000$140,0009731042108811231153119385992096199210181053759808841867889918
$140,000$160,00010561130118012181250129493310001044107811051144824877913941965997
$160,000$180,000113312131266130713411387100310741122115811871229886942981101110351070
$180,000$200,00012071292134813911427147710691145119612341266131094410041045107711031140
$200,000$225,000128513741434148015181571113912201274131513481395100610691113114711741213
$225,000$250,000136914641527157616161672121513011358140214381487107211401186122212511293
$250,000$275,000144915491616166717101769128713781438148515231575113612071256129313251368
$275,000$300,000152616311701175518001861135614521516156416041659119712721323136213951441
$300,000or more199421272217228723442423177819031986204921012173156916651730178118231883
IncomeMaryland46.0000%Massachusetts46.2500%Michigan46.0000%
$0$20,000218238251261270282210222229235240247228245257265272282
$20,000$30,000358389410426440459336354365374382392367394412426437453
$30,000$40,000436472498517534557404425439450459471444476497513527545
$40,000$50,000504546575598616643464488503516526540511547571590605627
$50,000$60,000566613646671692721519544562576587602572612639660677700
$60,000$70,000624675711738761793568596615630642659628672701724742768
$70,000$80,000678733771801826861614645665681694712680727759783803831
$80,000$90,000728787828860887924658690712728742762729780813839860890
$90,000$100,000776839883916945984699733756773788809776829865892915946
$100,000$120,000841909956992102310657547908158348508728388959349639871021
$120,000$140,000927100110521092112511728278668939139309549219831025105710831120
$140,000$160,0001008108811431186122212738959379669881006103299810651110114511731213
$160,000$180,00010831169122812741313136795810031034105710771104107111421190122712571299
$180,000$200,000115612461309135813991457101910661098112311441173114012151266130513371382
$200,000$225,000123213281394144714901552108211321166119312141245121212921346138714211469
$225,000$250,000131414161487154215891654115112031239126712901323129113751432147615121562
$250,000$275,000139315001575163416821751121612711309133813621396136514541514156015981651
$275,000$300,000146815811660172117731845127813361375140614321467143715301593164116811736
$300,000or more192920742175225523212414165517281778181618491894187219902069213121822253
IncomeMinnesota16.8750%Mississippi27.0000%Missouri24.2250%
$0$20,000271285294301306314438496536566591625174192204214221232
$20,000$30,000440464479491500512669758817863901953281309328343355372
$30,000$40,000533562581595606622790895965101910641126340373396413427448
$40,000$50,00061564967168770171989510141093115412051275391429455475491514
$50,000$60,00069072975377278780798911201208127513301408438480509531549575
$60,000$70,000759801829849865888107412161311138414441528481527558582602630
$70,000$80,000823869899921939964115313051407148515501640520570604630652682
$80,000$90,00088393396598910091035122613881496157916481743558611647675698730
$90,000$100,0009409941028105410751103129514661579166717401840594650688717742776
$100,000$120,000101710761113114111631194138715691691178518621970641702743774801837
$120,000$140,000111911841225125612811315150617041837193820222139704770815850878918
$140,000$160,000121512861331136413911428161818301972208121712297764835883920951995
$160,000$180,00013051381142914651495153417211947209722132309244281989594698610191065
$180,000$200,0001390147215231562159316361818205722162338243925808729521007104910841133
$200,000$225,00014801567162216641697174319202172233924692575272492710121070111511521204
$225,000$250,00015771670173017741810185820292295247226082721287898710771138118612251281
$250,000$275,000167017691832187919171968213224112597274028583023104411391203125412951353
$275,000$300,000175918641930198020202074223125222716286629893162109911981266131913621423
$300,000or more230124392528259326472719281531813425361337693985143015571644171117671845
IncomeNebraska15.5000%Nevada56.8500%New Jersey47.0000%
$0$20,000247268282292301312261281294304312323273285293299304311
$20,000$30,000398433456473486506421451472487500518448468482492500512
$30,000$40,000481523551571588611508544569587602624545570586598608622
$40,000$50,000554603634658678704585626654675692716631659678693704721
$50,000$60,000620675710737759789655701731755774801709741763779792810
$60,000$70,000681741780809833866719769802828849878781817840858872892
$70,000$80,000737802845877903939779832868896918950849887912932948969
$80,000$90,00079086090694096810078358929309609841017912954981100210191042
$90,000$100,00084091596410001030107188894898910201046108197210171046106810861111
$100,000$120,000908989104210811114115896010241068110111291167105411021133115711771204
$120,000$140,00099710861144118812231272105411251172120812381280116112141249127512971327
$140,000$160,000108111781240128813271380114312191270130913411386126213201358138614101443
$160,000$180,000115912631330138114231480122613061361140314371485135714191460149115161551
$180,000$200,000123313441416147115151576130513901448149215291579144815141557159016171654
$200,000$225,000131114301506156416111676138814781539158616251678154316131660169517241763
$225,000$250,000139615221604166617161785147715731637168717281785164617211771180818391881
$250,000$275,000147616101696176218151888156216631731178318271887174518241876191619491994
$275,000$300,000155316941785185419111988164517501821187619211984183919231978202020552102
$300,000or more202022052325241524882589214122752366243524932573241625262598265426992761
IncomeNew Mexico15.1250%New York24.0000%North Carolina24.7500%
$0$20,000257276289298306316159167173177180185247274292306317333
$20,000$30,000409441461476488505260273282289294301385427455477494518
$30,000$40,000492530554572587607316332342350357366459509542568588617
$40,000$50,000564608636657673697365383395404412422523580618647670703
$50,000$60,000630678710733752778409430444454462474580644686718744781
$60,000$70,000689743777803823852450473488499509522633702748783811851
$70,000$80,000745803840868890921489513529542552566681756805843874916
$80,000$90,000797859899929953985525551569582593608727806859899932977
$90,000$100,000847912955986101210475595876066206316477698549099529871035
$100,000$120,0009139841029106410911129605635656671683701827917977102310601112
$120,000$140,00010001078112811651195123766669972173875277190110001065111511561212
$140,000$160,00010811166122012601293133872376078380281783797110781148120212451306
$160,000$180,000115712481306134913841432777816841861877899103611501225128213291393
$180,000$200,000123013261388143414711522828869897918935958109812181297135814071476
$200,000$225,0001306140814731522156216168829269559779961021116212901373143714901562
$225,000$250,0001387149615661618166017189409871018104210611088123113661455152315781655
$250,000$275,00014651580165317091753181499510451078110311241152129714391532160416621743
$275,000$300,000153916601738179618431907104911011136116211841214136015091606168117431828
$300,000or more198821452245232023812464137314411486152115491588173519242049214522232331
IncomeNorth Dakota15.0000%Ohio15.7500%Oklahoma14.5000%
$0$20,000183200212221229239248266278287294304252285308326341362
$20,000$30,000295322340355367383403432451466477494392443478505528559
$30,000$40,000357389411428442462488523546564578598468528568600627664
$40,000$50,000411447472492508531564604630650667690533601647683713755
$50,000$60,000461501528550568593632677707729748773592667718757790837
$60,000$70,000506549580603623650695744777801822849646727782825861911
$70,000$80,000548595627653674704754807842869891921696782841887926980
$80,000$90,0005886386726997227548108669049329569887438348979469871044
$90,000$100,00062667871574376780186292296299210171052787883949100110441104
$100,000$120,00067673377280382886493399810411073110011378469491020107511211185
$120,000$140,00074380584788190994810261097114411801209125092410351111117112211291
$140,000$160,000806872918954984102711141191124212811312135799611151197126113151390
$160,000$180,000865935984102310551100119612781333137414091456106411901277134514021481
$180,000$200,0009219951047108811221170127413621420146415001551112812611353142414841568
$200,000$225,00098010591113115611921243135614491511155815971650119513351432150715701659
$225,000$250,000104411271185123012691322144515441610166017011758126714151517159616631756
$250,000$275,000110411921253130113411397153016351704175718001860133514901597168117501849
$275,000$300,000116312541318136814101470161217211794185018951958140115631674176218341937
$300,000or more151616321713177718311907210622482343241524742555179419962136224523362465
IncomePennsylvania16.0000%Rhode Island47.0000%South Carolina26.0000%
$0$20,000214228237244250258283301312321328337263283296306314324
$20,000$30,000346368383394404417448477495509520535421454475490503520
$30,000$40,000419445463476487503538572594610624642507546572591606627
$40,000$50,000482512533548561579616655680699715736583628657679696721
$50,000$60,000540574596614628648686730759780797821651702734759778806
$60,000$70,000593630654674689711751799830853872898713769805832853883
$70,000$80,000642682709730747770810863896921942970772832871900923956
$80,000$90,000688731760782800826866922958985100710378268919329649891023
$90,000$100,0007327788088328518789199791017104610691101878947991102410511088
$100,000$120,0007928408738999209499901055109611271152118794810221070110511341174
$120,000$140,00086992395998710101042108411541199123312611299103911201173121212441288
$140,000$160,00094310001039106910941129117112471296133313631404112512131270131313471394
$160,000$180,000101110731114114711731210125213341387142614581502120512991360140614431494
$180,000$200,000107611421186122012491288132914161472151415481595128113821447149515351589
$200,000$225,000114412141261129813281369141015031562160716431693136114681537158916311688
$225,000$250,000121812921342138114131457149815961659170717451798144715611634169017341795
$250,000$275,000128913671420146014941541158016841751180118421898152916501727178518331897
$275,000$300,000135614381494153715721621166017691839189219351994160717341816187719271995
$300,000or more176518711943199820442108213722792370243924942570208222472353243324982586
IncomeSouth Dakota14.2923%Tennessee27.0000%Texas16.2500%
$0$20,000269307332352368391384429459483502529276303321334345360
$20,000$30,000412469508537562596602671718754784826445489518540558583
$30,000$40,000487555600635664704719801857899935984537590625652674704
$40,000$50,000552628679719752797821915977102610661122618680720751777812
$50,000$60,00061069475179483088191410171086114011841246691761806841870909
$60,000$70,00066375481586390295699811101185124312911359759835885924955998
$70,000$80,0007118098759269671026107611961277133913911463821905959100110351082
$80,000$90,000757861930984102910911149127713631429148415618819701028107311091160
$90,000$100,00079990998310391086115212181353144415141572165393610321094114111801234
$100,000$120,0008569731052111311631233131014551552162816901777101211151182123412761334
$120,000$140,00093010571143120912631340143115881694177618441939111112241298135514011465
$140,000$160,00099911361227129813571438154517141827191519882090120413271408146915191589
$160,000$180,000106312081305138114431530165018301951204421222230129114231510157616301704
$180,000$200,000112312771379145915241616175119402068216722492363137315141607167717351815
$200,000$225,000118613481456154016091706185620562191229523822503146016101709178418451930
$225,000$250,000125414251539162817011803196921802323243325252653155417141819189919652055
$250,000$275,000131814971617171017871894207622982448256426602794164318131924200920782174
$275,000$300,000137915661692178918691981217824112568268927902930172919082025211421872288
$300,000or more174119762134225623572498279530883286344035673745224824822636275328482980
IncomeUtah24.7000%Vermont16.0000%Virginia24.3000%
$0$20,000249277296311323340163169173175178181181199211221228239
$20,000$30,000392436466489507533259269275280284289287314333348360376
$30,000$40,000470522557584606637312323331336341348344377399416430450
$40,000$50,000537596636667692728357371379386392399394431457476492515
$50,000$60,000599664708742770809399414424431437446440481509530548573
$60,000$70,000654725773810841883436453464472479488481526556579599626
$70,000$80,000706782834874906952472490502511518528520568600625646675
$80,000$90,0007548368919339681017504524537546554565556607641668690721
$90,000$100,00080088694498910261078536557570580589600590644680709732765
$100,000$120,0008629541016106411041159577600615626635648636694733763788823
$120,000$140,00094210431110116212061266632657674686696710697759802834862900
$140,000$160,000101811261198125513011366684711729742753768754821866901931972
$160,000$180,0001088120312801340139014597327617807958068228068789269649951038
$180,000$200,000115512761358142114741547778809829845857874857932983102310561102
$200,000$225,0001225135314401507156216398268598818979109289109891043108511201168
$225,000$250,00013001436152715981657173987791393695396898796710501107115211881240
$250,000$275,000137215141611168517471833926964988100710221043102111091168121512541308
$275,000$300,00014401590169017681833192397310131039105810741096107311651227127613161373
$300,000or more185320422170226823502465125713091343136913901418138615011580164216931764
IncomeWashington16.5000%West Virginia16.0000%Wisconsin15.0000%
$0$20,000280304320333343357269293309321331345228246258266274283
$20,000$30,000457496523543559582434474501520537559367396416430442458
$30,000$40,000554602634658678706525573605630649676443479502520534553
$40,000$50,000641695732760783815604661698726748780509551578598615637
$50,000$60,000719781821853879915677740782813839874570617647670688714
$60,000$70,0007918599049389661006743813859893921960625677710735756784
$70,000$80,0008599329801018104810918058819309689991041677733769797819849
$80,000$90,00092210001052109311251171863945998103810711117726786825854878910
$90,000$100,0009831066112111641199124791810051062110511401188772836877908934968
$100,000$120,0001064115312131259129713509921087114811951233128583490394898210091046
$120,000$140,0001171126913351385142714851090119412611313135514129159921041107811081149
$140,000$160,00012721379145015041550161211821295136814241470153299210751128116912011246
$160,000$180,000136614801557161616641731126813891468152815771644106411531210125312881336
$180,000$200,000145615781659172217731845134914791563162716791751113212271288133413711423
$200,000$225,000155116801767183318881964143515731663173117871863120313041370141914581513
$225,000$250,000165417911883195420122093152816751771184419031985128113881458151015531611
$250,000$275,000175118971994206921302216161617721874195120132100135414681542159716421704
$275,000$300,000184519982101217922442334170118651972205321202211142515451622168117281793
$300,000or more241626152748285029343052221524302571267727642884185220092111218722492334
IncomeWyoming14.0000% 
$0$20,000171183192198203210Note: 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.
$20,000$30,000280300313323332343
$30,000$40,000340364380392402416
$40,000$50,000393421439453465481
$50,000$60,000441472493509522540
$60,000$70,000485520543560574594
$70,000$80,000527564589608623645
$80,000$90,000566606633653669692
$90,000$100,000603646674695713737
$100,000$120,000653699730753772798
$120,000$140,000719770803829850879
$140,000$160,000781836872900923954
$160,000$180,0008398989379679911025
$180,000$200,000895957999103110571092
$200,000$225,00095310201064109811251163
$225,000$250,000101710871134117012001240
$250,000$275,000107711521201123912701313
$275,000$300,000113512141266130613381384
$300,000or more148715901658171017521811
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 6.25% state sales tax rate for a total of 7.50%. 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 7.50%, and the numerator is the total sales tax rate minus 7.50%.
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 localityC
ArizonaMesa, PhoenixA
 Chandler, Glendale, Gilbert, Peoria, Scottsdale, Tempe, Tucson, Yuma, or any other localityB
ArkansasAny LocalityB
ColoradoAdams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver County, El Paso County, Larimer County, Pueblo County, or any other locality A
 Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, or Pueblo CityB
 Arvada, Thornton, or WestminsterC
GeorgiaAny localityB
IllinoisAurora, Elgin, or WaukeganB
 Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Joliet, Palatine, Peoria, Schaumburg, Skokie, Springfield, or any other locality A
LouisianaAscension Parish, Bossier Parish, Caddo Parish, East Baton Rouge Parish, Iberia Parish, Jefferson Parish, Lafayette 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 or any other localityB
MississippiCity of Jackson onlyA
 City of Tupelo onlyB
MissouriAny localityB
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, Yonkers
B
 Counties: Chautauqua, Chenango, Columbia, Columbia, Delaware, Greene, Hamilton, Tioga, Wayne
Cities: New York or Norwich (Chenango County)
A
 Any other localityD*
North CarolinaAny localityA
South CarolinaAiken County, Andersonn County, Bamberg County, Charleston County, Cherokee County, Chesterfield County, Colleton County, Darlington County, Dillon County, Florence County, Georgetown County, Hampton County, Horry County, Jasper County, Lee County, Lexington County, Marion County, Marlboro County, Newberry County, Orangeburg County, York County, or any other locality B
TennesseeAny localityB
UtahAny localityA
VirginiaAny localityB
* Note: Local Table D is just 25% of the NY State table.
2016 Optional Local Sales Tax Tables
IncomeExemptionsExemptionsExemptionsExemptions
At leastBut less than12345Over 512345Over 512345Over 512345Over 5
Local Table ALocal Table BLocal Table CLocal Table D
$0$20,000374042434446485458616367606873778085404243444546
20,00030,000606467697173758389949810392104112118123130656871727475
30,00040,0007277818386888999106111116122110123132140145154798386888992
40,00050,0008389939698102101113121127132139124140150158165174919699101103106
50,00060,00093100104107110114112125134140146153138155166175182193102108111114116119
60,00070,000103110114118121125123136146153159167150168181190198209113118122125127131
70,00080,000111119124127131135132147157164171180161181194204213225122128132136138142
80,00090,000119127133137140145141156167175182191172193207218227239131138142146148152
90,000100,000127135141145149154149165177185192202182204218230239253140147152155158162
100,000120,000137146152157161166160178190199206217195218234246256271151159164168171175
120,000140,000151160167172176182174194206216225236212238255268279294167175180185188193
140,000160,000163174181187191198188208222233242254228255274288300316181190196201204209
160,000180,000175187194200205212200222237248258271243272291307319336194204210215219225
180,000200,000187199207213218225212235251263273287257288308324337356207217224230234240
200,000225,000198211220226232239225249265278289303272304326343356376221232239244249255
225,000250,000211225234241247255238264281294305321288322345362377397235247255261265272
250,000275,000224238247255261269251278296310321338303338362381396418249261270276281288
275,000300,000235250260268274283263291310325337354317354379399415437262275284291296304
300,000or more307325338348356368336371394413428449403449481505525553343360372380387397