Federal Schedule A Instructions

Schedule A Instructions
2024 Instructions for Schedule A
2024

Instructions for Schedule A
Itemized Deductions
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
For the latest information about developments related to
Schedule A (Form 1040) and its instructions, such as legislation
enacted after they were published, go to IRS.gov/ScheduleA.

What’s New
Standard mileage rates. The standard mileage rate allowed
for operating expenses for a car when you use it for medical
reasons is 21 cents a mile. The rate for use of your vehicle to do
volunteer work for certain charitable organizations remains at 14
cents a mile.

General Instructions
Use Schedule A (Form 1040) to figure your itemized deductions.
In most cases, your federal income tax will be less if you take the
larger of your itemized deductions or your standard deduction.
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 2024, see Pub. 504 to figure the portion of
joint expenses that you can claim as itemized deductions.

!

CAUTION

Don't include on Schedule A items deducted elsewhere,
such as on Form 1040, Form 1040-SR, or Schedule C,
E, or F.

Specific Instructions
Medical and Dental Expenses

You can deduct only the part of your medical and dental
expenses that exceeds 7.5% of the amount of your adjusted
gross income on Form 1040 or 1040-SR, line 11.

!

CAUTION

If you received a distribution from a health savings
account or a medical savings account in 2024, see Pub.
969 to figure your deduction.

Deceased taxpayer. Certain medical expenses paid out of a
deceased taxpayer's estate can be claimed on the deceased
taxpayer's final return. See Pub. 502 for details.
More information. Pub. 502 discusses the types of expenses
you can and can’t deduct. It also explains when you can deduct
capital expenses and special care expenses for disabled
persons.

Dec 16, 2024

Examples of Medical and Dental Payments You
Can Include in Calculating Your Total Medical
Expenses

To the extent you weren't reimbursed in calculating your total
medical expenses, you can include what you paid for:
• Insurance premiums for medical and dental care, including
premiums for qualified long-term care insurance contracts as
defined in Pub. 502. But see Limit on long-term care premiums
you can deduct, later. Reduce the insurance premiums by any
self-employed health insurance deduction you claimed on
Schedule 1 (Form 1040), line 17. You can't include insurance
premiums paid by making a pre-tax reduction to your employee
compensation because these amounts are already being
excluded from your income by not being included in box 1 of your
Form(s) W-2. If you are a retired public safety officer, you can't
include any premiums you paid to the extent they were paid for
with a tax-free distribution from your retirement plan.
• Prescription medicines or insulin.
• Acupuncturists, chiropractors, dentists, eye doctors, medical
doctors, occupational therapists, osteopathic doctors, physical
therapists, podiatrists, psychiatrists, psychoanalysts (medical
care only), and psychologists.
• Medical examinations, X-ray and laboratory services, and
insulin treatments your doctor ordered.
• Diagnostic tests, such as a full-body scan, pregnancy test, or
blood sugar test kit.
• Nursing help (including your share of the employment taxes
paid). If you paid someone to do both nursing and housework,
you can deduct only the cost of the nursing help.
• Hospital care (including meals and lodging), clinic costs, and
lab fees.
• Qualified long-term care services (see Pub. 502).
• The supplemental part of Medicare insurance (Medicare Part
B).
• The premiums you pay for Medicare Part D insurance.
• A program to stop smoking and for prescription medicines to
alleviate nicotine withdrawal.
• A weight-loss program as treatment for a specific disease
(including obesity) diagnosed by a doctor.
• Medical treatment at a center for drug or alcohol addiction.
• Medical aids such as eyeglasses, contact lenses, hearing
aids, braces, crutches, wheelchairs, and guide dogs, including
the cost of maintaining them.
• Surgery to improve defective vision, such as laser eye surgery
or radial keratotomy.
• Lodging expenses (but not meals) while away from home to
receive medical care provided by a physician in a hospital or a
medical care facility related to a hospital, provided there was no
significant element of personal pleasure, recreation, or vacation
in the travel. Don't deduct more than $50 a night for each person
who meets the requirements in Pub. 502 under Lodging.
• Ambulance service and other travel costs to get medical care.
If you used your own car, you can include what you spent for gas
and oil to go to and from the place you received the care; or you
can include 21 cents a mile. Add parking and tolls to the amount
you claim under either method.
• Cost of breast pumps and supplies that assist lactation.

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

• Personal protective equipment (such as masks, hand sanitizer
and sanitizing wipes), for the primary purpose of preventing the
spread of Coronavirus.
Limit on long-term care premiums you can include. The
amount you can include for qualified long-term care insurance
contracts (as defined in Pub. 502) depends on the age, at the
end of 2024, of the person for whom the premiums were paid.
See the following chart for details.
THEN the most you can include
is . . .
.

IF the person was, at the end of
2024, age . . .
40 or under

$ 470

41–50

$ 880

51–60

$ 1,760

61–70

$ 4,710

71 or older

$ 5,880

Examples of Medical and Dental Payments You
Can't Include
• The cost of diet food.
• Cosmetic surgery unless it was necessary to improve a

deformity related to a congenital abnormality, an injury from an
accident or trauma, or a disfiguring disease.
• Life insurance or income protection policies.
• The Medicare tax on your wages and tips or the Medicare tax
paid as part of the self-employment tax or household
employment taxes.
If you were age 65 or older but not entitled to social

TIP security benefits, you can include premiums you
voluntarily paid for Medicare Part A coverage.

• Nursing care for a healthy baby. But you may be able to take a
credit for the amount you paid. See the Instructions for Form
2441.
• Illegal operations or drugs.
• Imported drugs not approved by the U.S. Food and Drug
Administration (FDA). This includes foreign-made versions of
U.S.-approved drugs manufactured without FDA approval.
• Nonprescription medicines, other than insulin (including
nicotine gum and certain nicotine patches).
• Travel your doctor told you to take for rest or a change.
• Funeral, burial, or cremation costs.

Line 1
Medical and Dental Expenses
Enter the total of your medical and dental expenses, after you
reduce these expenses by any payments received from
insurance or other sources. See Reimbursements, later.
If advance payments of the premium tax credit were made, or
you think you may be eligible to claim a premium tax credit, fill
out Form 8962 before filling out Schedule A, line 1. See Pub. 502
for how to figure your medical and dental expenses deduction.
Don't forget to include insurance premiums you paid for

TIP medical and dental care. However, if you claimed the

self-employed health insurance deduction on Schedule
1 (Form 1040), line 17, reduce the premiums by the amount on
line 17.
Whose medical and dental expenses can you include? You
can include medical and dental bills you paid in 2024 for anyone
2

who was one of the following either when the services were
provided or when you paid for them.
• Yourself and your spouse.
• All dependents you claim on your return.
• Your child whom you don't claim as a dependent because of
the rules for children of divorced or separated parents. See Child
of divorced or separated parents in Pub. 502 for more
information.
• Any person you could have claimed as a dependent on your
return except that person received $5,050 or more of gross
income or filed a joint return.
• Any person you could have claimed as a dependent except
that you, or your spouse if filing jointly, can be claimed as a
dependent on someone else's 2024 return.
Example. You provided over half of your parent's support but
can't claim your parent as a dependent because they received
wages of $5,050 in 2024. You can include on line 1 any medical
and dental expenses you paid in 2024 for your parent.
Insurance premiums for certain nondependents. You may
have a medical or dental insurance policy that also covers an
individual who isn't your dependent (for example, a
nondependent child under age 27). You can't deduct any
premiums attributable to this individual, unless this individual is a
person described under Whose medical and dental expenses
can you include, earlier. However, if you had family coverage
when you added this individual to your policy and your premiums
didn't increase, you can enter on line 1 the full amount of your
medical and dental insurance premiums. See Pub. 502 for more
information.
Reimbursements. If your insurance company paid the provider
directly for part of your expenses, and you paid only the amount
that remained, include on line 1 only the amount you paid. If you
received a reimbursement in 2024 for medical or dental
expenses you paid in 2024, reduce your 2024 expenses by this
amount. If you received a reimbursement in 2024 for prior year
medical or dental expenses, don't reduce your 2024 expenses
by this amount. However, if you deducted the expenses in the
earlier year and the deduction reduced your tax, you must
include the reimbursement in income on Schedule 1 (Form
1040), line 8z. See Pub. 502 for details on how to figure the
amount to include.
Cafeteria plans. You can’t deduct amounts that have already
been excluded from your income, so don’t include on line 1
insurance premiums paid by an employer-sponsored health
insurance plan (cafeteria plan) unless the premiums are included
in box 1 of your Form(s) W-2. Also, don't include any other
medical and dental expenses paid by the plan unless the amount
paid is included in box 1 of your Form(s) W-2.

Taxes You Paid
Taxes You Can't Deduct
• Federal income and most excise taxes.
• Social security, Medicare, federal unemployment (FUTA), and

railroad retirement (RRTA) taxes.
• Customs duties.
• Federal estate and gift taxes. However, see Line 16, later, if
you had income in respect of a decedent.
• Certain state and local taxes, including tax on gasoline, car
inspection fees, assessments for sidewalks or other
improvements to your property, tax you paid for someone else,
and license fees (for example, marriage, driver's, and pet).
• Foreign personal or real property taxes.

Line 5

The deduction for state and local taxes is generally limited to
$10,000 ($5,000 if married filing separately). State and local

taxes subject to this limit are the taxes that you include on lines
5a, 5b, and 5c.
Safe harbor for certain charitable contributions made in exchange for a state or local tax credit. If you made a
charitable contribution in exchange for a state or local tax credit
and your charitable contribution deduction must be reduced as a
result of receiving or expecting to receive the tax credit, you may
qualify for a safe harbor that allows you to treat some or all of the
disallowed charitable contribution as a payment of state and
local taxes.
The safe harbor applies if you meet the following conditions.
1. You made a cash contribution to an entity described in
section 170(c).
2. In return for the cash contribution, you received a state or
local tax credit.
3. You must reduce your charitable contribution amount by
the amount of the state or local tax credit you receive.
If you meet these conditions, and to the extent you apply the
state or local tax credit to this or a prior year's state or local tax
liability, you may include this amount on line 5a, 5b, or 5c,
whichever is appropriate. To the extent you apply a portion of the
credit to offset your state or local tax liability in a subsequent
year (as permitted by law), you may treat this amount as state or
local tax paid in the year the credit is applied.
For more information about this safe harbor and examples,
see Treas. Reg. 1.164-3(j).
U.S. territory taxes. Include taxes imposed by a U.S. territory
with your state and local taxes on lines 5a, 5b, and 5c. However,
don't include any U.S. territory taxes you paid that are allocable
to excluded income.
You may want to take a credit for U.S. territory tax
TIP instead of a deduction. See the instructions for Schedule
3 (Form 1040), line 1, for details.

Line 5a

!

CAUTION

You can elect to deduct state and local general sales
taxes instead of state and local income taxes. You can't
deduct both.

State and Local Income Taxes

If you don't elect to deduct general sales taxes, include on
line 5a the state and local income taxes listed next.
• State and local income taxes withheld from your salary during
2024. Your Form(s) W-2 will show these amounts. Forms W-2G,
1099-G, 1099-R, 1099-MISC, and 1099-NEC may also show
state and local income taxes withheld; however, don't include on
line 5a any withheld taxes you deducted on other forms, such as
Schedule C, E or F.
• State and local income taxes paid in 2024 for a prior year,
such as taxes paid with your 2023 state or local income tax
return. Don't include penalties or interest.
• State and local estimated tax payments made during 2024,
including any part of a prior year refund that you chose to have
credited to your 2024 state or local income taxes.
• Mandatory contributions you made to the California, New
Jersey, or New York Nonoccupational Disability Benefit Fund,
Rhode Island Temporary Disability Benefit Fund, or Washington
State Supplemental Workmen's Compensation Fund.
• Mandatory contributions to the Alaska, California, New Jersey,
or Pennsylvania state unemployment fund.
• Mandatory contributions to state family leave programs, such
as the New Jersey Family Leave Insurance (FLI) program and
the California Paid Family Leave program.

Don't reduce your deduction by any:

• State or local income tax refund or credit you expect to

receive for 2024; or
• Refund of, or credit for, prior year state and local income taxes
you actually received in 2024. Instead, see the instructions for
Schedule 1 (Form 1040), line 1.

State and Local General Sales Taxes

If you elect to deduct state and local general sales taxes instead
of income taxes, you must check the box on line 5a. To figure
your state and local general sales tax deduction, you can use
either your actual expenses or the optional sales tax tables.

Actual Expenses
Generally, you can deduct the actual state and local general
sales taxes (including compensating use taxes) you paid in 2024
if the tax rate was the same as the general sales tax rate.
Food, clothing, and medical supplies. Sales taxes on food,
clothing, and medical supplies are deductible as a general sales
tax even if the tax rate was less than the general sales tax rate.
Motor vehicles. Sales taxes on motor vehicles are deductible
as a general sales tax even if the tax rate was different than the
general sales tax rate. However, if you paid sales tax on a motor
vehicle at a rate higher than the general sales tax, you can
deduct only the amount of the tax that you would have paid at
the general sales tax rate on that vehicle. Include any state and
local general sales taxes paid for a leased motor vehicle.
Motor vehicles include cars, motorcycles, motor homes,
recreational vehicles, sport utility vehicles, trucks, vans, and
off-road vehicles.

!

You must keep your actual receipts showing general
sales taxes paid to use this method.

CAUTION

Trade or business items. Don't include sales taxes paid on
items used in your trade or business. Instead, go to the
instructions for the form you are using to report business income
and expenses to see if you can deduct these taxes.
Refund of general sales taxes. If you received a refund of
state or local general sales taxes in 2024 for amounts paid in
2024, reduce your actual 2024 state and local general sales
taxes by this amount. If you received a refund of state or local
general sales taxes in 2024 for prior year purchases, don't
reduce your 2024 state and local general sales taxes by this
amount. However, if you deducted your actual state and local
general sales taxes in the earlier year and the deduction reduced
your tax, you may have to include the refund in income on
Schedule 1 (Form 1040), line 8z. See Recoveries in Pub. 525 for
details.

Optional Sales Tax Tables
Instead of using your actual expenses, you can use the 2024
Optional State Sales Tax Table and the 2024 Optional Local
Sales Tax Tables at the end of these instructions to figure your
state and local general sales tax deduction. You may also be
able to add the state and local general sales taxes paid on
certain specified items.
To figure your state and local general sales tax deduction
using the tables, complete the State and Local General Sales
Tax Deduction Worksheet or use the Sales Tax Deduction
Calculator at IRS.gov/SalesTax.

3

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

TIP

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

Before you begin:

See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2024, or
Had any nontaxable income in 2024.

1. Enter your state general sales taxes from the 2024 Optional State Sales Tax Table

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

Next. If, for all of 2024, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts,
Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2.
2. Did you live in Alabama, Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, Missouri, New York,
North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2024?
No. Enter -0-.
..............

2.

Yes. Enter your base local general sales taxes from the 2024 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2024? Residents of California and Nevada, see the
instructions for line 3 of the worksheet.
No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.

Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local general
sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one
locality in the same state during 2024, see the instructions for line 3 of the worksheet . . . . . . . . . . . . . . 3.

  .

4. Did you enter -0- on line 2?
No. Skip lines 4 and 5 and go to line 6.

Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the
percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . . 4.

  .

5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . 5.

  .

6. Did you enter -0- on line 2?
No. Multiply line 2 by line 3.

Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during
2024, see the instructions for line 6 of the worksheet.

....................

6.

7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet . . . . . . . 7.
8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general
sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5a. Be sure to check the box on
that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

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

!

4

Instructions for the State and Local General Sales
Tax Deduction Worksheet
Line 1. If you lived in the same state for all of 2024, enter the
applicable amount, based on your 2024 income and family size,
from the 2024 Optional State Sales Tax Table for your state.
Read down the “At least–But less than” columns for your state
and find the line that includes your 2024 income. If married filing
separately, don't include your spouse's income.
Note. The family size column refers to the number of
dependents listed on page 1 of Form 1040 or Form 1040-SR
(and any continuation sheets) plus you and, if you are filing a
joint return, your spouse. If you are married and not filing a joint
return, you can include your spouse in family size only in certain
circumstances, which are described in Pub. 501.
Income. Your 2024 income is the amount shown on your
Form 1040 or 1040-SR, line 11, plus any nontaxable items, such
as the following.
• Tax-exempt interest.
• Veterans' benefits.
• Nontaxable combat pay.
• Workers' compensation.
• Nontaxable part of social security and railroad retirement
benefits.
• Nontaxable part of IRA, pension, or annuity distributions.
Don't include rollovers.
• Public assistance payments.
What if you lived in more than one state? If you lived in
more than one state during 2024, use the following steps to
figure the amount to put on line 1 of the worksheet.
1. Look up the table amount for each state using the rules
stated earlier. (If there is no table for a state, the table amount for
that state is considered to be zero.)
2. Multiply the table amount of each state by a fraction, the
numerator of which is the number of days you lived in the state
during 2024 and the denominator of which is the total number of
days in the year (366).
3. If you also lived in a locality during 2024 that imposed a
local general sales tax, complete a separate worksheet for each
state you lived in using the prorated amount from step (2) for that
state on line 1 of its worksheet. Otherwise, combine the prorated
table amounts from step (2) and enter the total on line 1 of a
single worksheet.
Example. You lived in State A from January 1 through
August 31, 2024 (244 days), and in State B from September 1
through December 31, 2024 (122 days). The table amount for
State A is $500. The table amount for State B is $400. You would
figure your state general sales tax as follows.
State A:
State B:
Total

$500 x 244/366 =
$400 x 122/366 =

$333
133

=

$466

If none of the localities in which you lived during 2024
imposed a local general sales tax, enter $466 on line 1 of your
worksheet. Otherwise, complete a separate worksheet for State
A and State B. Enter $333 on line 1 of the State A worksheet and
$133 on line 1 of the State B worksheet.
Line 2. If you checked the “No” box, enter -0- on line 2, and go
to line 3. If you checked the “Yes” box and lived in the same
locality for all of 2024, enter the applicable amount, based on
your 2024 income and family size, from the 2024 Optional Local
Sales Tax Tables for your locality. Read down the “At least–But
less than” columns for your locality and find the line that includes

your 2024 income. See the instructions for line 1 of the
worksheet to figure your 2024 income. The family size column
refers to the number of dependents listed on page 1 of Form
1040 or Form 1040-SR (and any continuation sheets) plus you
and, if you are filing a joint return, your spouse. If you are married
and not filing a joint return, you can include your spouse in family
size only in certain circumstances, which are described in Pub.
501.
What if you lived in more than one locality? If you lived in
more than one locality during 2024, look up the table amount for
each locality using the rules stated earlier. If there is no table for
your locality, the table amount is considered to be zero. Multiply
the table amount for each locality you lived in by a fraction. The
numerator of the fraction is the number of days you lived in the
locality during 2024 and the denominator is the total number of
days in the year (366). If you lived in more than one locality in the
same state and the local general sales tax rate was the same for
each locality, enter the total of the prorated table amounts for
each locality in that state on line 2. Otherwise, complete a
separate worksheet for lines 2 through 6 for each locality and
enter each prorated table amount on line 2 of the applicable
worksheet.
Example. You lived in Locality 1 from January 1 through
August 31, 2024 (244 days), and in Locality 2 from September 1
through December 31, 2024 (122 days). The table amount for
Locality 1 is $100. The table amount for Locality 2 is $150. You
would figure the amount to enter on line 2 as follows. Note that
this amount may not equal your local sales tax deduction, which
is figured on line 6 of the worksheet.
Locality 1:
Locality 2:
Total

$100 x 244/366 =
$150 x 122/366 =

$ 67
50

=

$117

Line 3. If you lived in California, check the “No” box if your
combined state and local general sales tax rate is 7.2500%.
Otherwise, check the “Yes” box and include on line 3 only the
part of the combined rate that is more than 7.2500%.
If you lived in Nevada, check the “No” box if your combined
state and local general sales tax rate is 6.8500%. Otherwise,
check the “Yes” box and include on line 3 only the part of the
combined rate that is more than 6.8500%.
What if your local general sales tax rate changed during
2024? If you checked the “Yes” box and your local general sales
tax rate changed during 2024, figure the rate to enter on line 3 as
follows. Multiply each tax rate for the period it was in effect by a
fraction. The numerator of the fraction is the number of days the
rate was in effect during 2024 and the denominator is the total
number of days in the year (366). Enter the total of the prorated
tax rates on line 3.
Example. Locality 1 imposed a 1% local general sales tax
from January 1 through September 30, 2024 (274 days). The
rate increased to 1.75% for the period from October 1 through
December 31, 2024 (92 days). You would enter “1.189” on line 3,
figured as follows.
January 1 –
September 30:
October 1 –
December 31:
Total

1.00 x 274/366 =

0.749

1.75 x 92/366 =
=

0.440
1.189

What if you lived in more than one locality in the same
state during 2024? Complete a separate worksheet for lines 2
5

through 6 for each locality in your state if you lived in more than
one locality in the same state during 2024 and each locality
didn't have the same local general sales tax rate.
To figure the amount to enter on line 3 of the worksheet for
each locality in which you lived (except a locality for which you
used the 2024 Optional Local Sales Tax Tables to figure your
local general sales tax deduction), multiply the local general
sales tax rate by a fraction. The numerator of the fraction is the
number of days you lived in the locality during 2024 and the
denominator is the total number of days in the year (366).
Example. You lived in Locality 1 from January 1 through
August 31, 2024 (244 days), and in Locality 2 from September 1
through December 31, 2024 (122 days). The local general sales
tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You
would enter “0.667” on line 3 for the Locality 1 worksheet and
“0.583” for the Locality 2 worksheet, figured as follows.
Locality 1:
Locality 2:

1.00 x 244/366 =
1.75 x 122/366 =

0.667
0.583

Line 6. If you lived in more than one locality in the same state
during 2024, you should have completed line 1 only on the first
worksheet for that state and separate worksheets for lines 2
through 6 for any other locality within that state in which you lived
during 2024. If you checked the “Yes” box on line 6 of any of
those worksheets, multiply line 5 of that worksheet by the
amount that you entered on line 1 for that state on the first
worksheet.
Line 7. Enter on line 7 any state and local general sales taxes
paid on the following specified items. If you are completing more
than one worksheet, include the total for line 7 on only one of the
worksheets.
1. A motor vehicle (including a car, motorcycle, motor home,
recreational vehicle, sport utility vehicle, truck, van, and off-road
vehicle). Also include any state and local general sales taxes
paid for a leased motor vehicle. If the state sales tax rate on
these items is higher than the general sales tax rate, only include
the amount of tax you would have paid at the general sales tax
rate.
2. An aircraft or boat, but only if the tax rate was the same as
the general sales tax rate.
3. A home (including a mobile home or prefabricated home)
or substantial addition to or major renovation of a home, but only
if the tax rate was the same as the general sales tax rate and any
of the following applies.
a. Your state or locality imposes a general sales tax directly
on the sale of a home or on the cost of a substantial addition or
major renovation.
b. You purchased the materials to build a home or
substantial addition or to perform a major renovation and paid
the sales tax directly.
c. Under your state law, your contractor is considered your
agent in the construction of the home or substantial addition or
the performance of a major renovation. The contract must state
that the contractor is authorized to act in your name and must
follow your directions on construction decisions. In this case, you
will be considered to have purchased any items subject to a
sales tax and to have paid the sales tax directly.
Don't include sales taxes paid on items used in your trade or
business. If you received a refund of state or local general sales
taxes in 2024, see Refund of general sales taxes, earlier.

6

Line 5b
State and Local Real Estate Taxes
If you are a homeowner who received assistance under

TIP a State Housing Finance Agency Hardest Hit Fund

program or an Emergency Homeowners' Loan program,
see Pub. 530 for the amount you can include on line 5b.
Enter on line 5b the state and local taxes you paid on real
estate you own that wasn't used for business, but only if the
taxes are assessed uniformly at a like rate on all real property
throughout the community, and the proceeds are used for
general community or governmental purposes. Pub. 530
explains the deductions homeowners can take.
Don't include the following amounts on line 5b.

• Foreign taxes you paid on real estate.
• Itemized charges for services to specific property or persons

(for example, a $20 monthly charge per house for trash
collection, a $5 charge for every 1,000 gallons of water
consumed, or a flat charge for mowing a lawn that had grown
higher than permitted under a local ordinance).
• Charges for improvements that tend to increase the value of
your property (for example, an assessment to build a new
sidewalk). The cost of a property improvement is added to the
basis of the property. However, a charge is deductible if it is used
only to maintain an existing public facility in service (for example,
a charge to repair an existing sidewalk, and any interest included
in that charge).
If your mortgage payments include your real estate taxes, you
can include only the amount the mortgage company actually
paid to the taxing authority in 2024.
If you sold your home in 2024, any real estate tax charged to
the buyer should be shown on your settlement statement and in
box 6 of any Form 1099-S you received. This amount is
considered a refund of real estate taxes. See Refunds and
rebates, later. Any real estate taxes you paid at closing should be
shown on your settlement statement.
You must look at your real estate tax bill to decide if any
nondeductible itemized charges, such as those listed
CAUTION earlier, are included in the bill. If your taxing authority (or
lender) doesn't furnish you a copy of your real estate tax bill, ask
for it.

!

Prepayment of next year's property taxes. Only taxes paid
in 2024 and assessed prior to 2025 can be deducted for 2024.
State or local law determines whether and when a property tax is
assessed, which is generally when the taxpayer becomes liable
for the property tax imposed.
Refunds and rebates. If you received a refund or rebate in
2024 of real estate taxes you paid in 2024, reduce your
deduction by the amount of the refund or rebate. If you received
a refund or rebate in 2024 of real estate taxes you paid in an
earlier year, don't reduce your deduction by this amount. Instead,
you must include the refund or rebate in income on Schedule 1
(Form 1040), line 8z, if you deducted the real estate taxes in the
earlier year and the deduction reduced your tax. See Recoveries
in Pub. 525 for details on how to figure the amount to include in
income.

Line 5c
State and Local Personal Property Taxes

Enter on line 5c the state and local personal property taxes you
paid, but only if the taxes were based on value alone and were
imposed on a yearly basis.

Example. You paid a yearly fee for the registration of your
car. Part of the fee was based on the car's value and part was
based on its weight. You can deduct only the part of the fee that
was based on the car's value.

A home can be a house, condominium, cooperative, mobile
home, boat, or similar property. It must provide basic living
accommodations including sleeping space, toilet, and cooking
facilities.

Prepayment of next year's property taxes. Only taxes paid
in 2024 and assessed prior to 2025 can be deducted for 2024.
State or local law determines whether and when a property tax is
assessed, which is generally when the taxpayer becomes liable
for the property tax imposed.

A surviving spouse may deduct mortgage interest they pay
after the decedent’s death. To deduct mortgage interest paid by
a decedent, see Form 1041 and Form 706 and their instructions.

Line 6
Other Taxes

Enter only one total on line 6, but list the type and amount of
each tax included. Include on this line income taxes you paid to a
foreign country and generation-skipping tax (GST) imposed on
certain income distributions.
You may want to take a credit for the foreign tax instead
TIP of a deduction. See the instructions for Schedule 3
(Form 1040), line 1, for details.
Don't include taxes you paid to a U.S. territory on this line;
instead, include U.S. territory taxes on the appropriate state and
local tax line.
Don't include federal estate tax on income in respect of a
decedent on this line; instead, include it on line 16.

Interest You Paid

The rules for deducting interest vary, depending on whether the
loan proceeds are used for business, personal, or investment
activities. See Instructions for Form 8990 for more information
about deducting business interest expenses. See Pub. 550 for
more information about deducting investment interest expenses.
You can't deduct personal interest. However, you can deduct
qualified home mortgage interest (on your Schedule A) and
interest on certain student loans (on Schedule 1 (Form 1040),
line 21), as explained in Pub. 936 and Pub. 970.
If you use the proceeds of a loan for more than one purpose
(for example, personal and business), you must allocate the
interest on the loan to each use.
You allocate interest on a loan in the same way as the loan is
allocated. You do this by tracing disbursements of the debt
proceeds to specific uses. For more information on allocating
mortgage interest, see Pub. 936.
In general, if you paid interest in 2024 that applies to any
period after 2024, you can deduct only amounts that apply for
2024.
Use Schedule A to deduct qualified home mortgage interest
and investment interest.

Line 8
Home Mortgage Interest
If you are a homeowner who received assistance under

TIP a State Housing Finance Agency Hardest Hit Fund

program or an Emergency Homeowners' Loan program,
see Pub. 530 for the amount you can deduct on line 8a or 8b.
A home mortgage is any loan that is secured by your main
home or second home, regardless of how the loan is labeled. It
includes first and second mortgages, home equity loans, and
refinanced mortgages.

Check the box on line 8 if you had one or more home
mortgages in 2024 with an outstanding balance and you didn't
use all of your home mortgage proceeds from those loans to buy,
build, or substantially improve your home. Interest paid on home
mortgage proceeds used for other purposes isn’t deductible on
lines 8a or 8b.
See Limits on home mortgage interest, later, for more
information about what interest you can include on lines 8a and
8b.
If you used any home mortgage proceeds for a business

TIP or investment purpose, interest you paid that is allocable

to those proceeds may still be deductible as a business
or investment expense elsewhere on your return.

Limits on home mortgage interest. Your deduction for home
mortgage interest is subject to a number of limits. If one or more
of the following limits applies, see Pub. 936 to figure your
deduction.
Limit for loan proceeds not used to buy, build, or
substantially improve your home. You can only deduct home
mortgage interest to the extent that the loan proceeds from your
home mortgage are used to buy, build, or substantially improve
the home securing the loan ("qualifying debt"). Make sure to
check the box on line 8 if you had one or more home mortgages
in 2024 with an outstanding balance and you didn't use all of the
loan proceeds to buy, build, or substantially improve the home.
The only exception to this limit is for loans taken out on or before
October 13, 1987; the loan proceeds for these loans are treated
as having been used to buy, build, or substantially improve the
home. See Pub. 936 for more information about loans taken out
on or before October 13, 1987.
See Pub. 936 to figure your deduction if you must check the
box on line 8.
Limit on loans taken out on or before December 15, 2017.
For qualifying debt taken out on or before December 15, 2017,
you can only deduct home mortgage interest on up to
$1,000,000 ($500,000 if you are married filing separately) of that
debt. The only exception is for loans taken out on or before
October 13, 1987; see Pub. 936 for more information about
loans taken out on or before October 13, 1987.
See Pub. 936 to figure your deduction if you have loans taken
out on or before December 15, 2017, that exceed $1,000,000
($500,000 if you are married filing separately).
Limit on loans taken out after December 15, 2017. For
qualifying debt taken out after December 15, 2017, you can only
deduct home mortgage interest on up to $750,000 ($375,000 if
you are married filing separately) of that debt. If you also have
qualifying debt subject to the $1,000,000 limitation discussed
under Limit on loans taken out on or before December 15, 2017,
earlier, the $750,000 limit for debt taken out after December 15,
2017, is reduced by the amount of your qualifying debt subject to
the $1,000,000 limit. An exception exists for certain loans taken
out after December 15, 2017, but before April 1, 2018. If the
exception applies, your loan may be treated in the same manner
as a loan taken out on or before December 15, 2017; see Pub.
936 for more information about this exception.
See Pub. 936 to figure your deduction if you have loans taken
out after October 13, 1987, that exceed $750,000 ($375,000 if
you are married filing separately).
7

Limit when loans exceed the fair market value of the
home. If the total amount of all mortgages is more than the fair
market value of the home, see Pub. 936 to figure your deduction.

Line 8a

Enter on line 8a mortgage interest and points reported to you on
Form 1098 unless one or more of the limits on home mortgage
interest apply to you. For more information about these limits,
see Limits on home mortgage interest, earlier.
Home mortgage interest limited. If your home mortgage
interest deduction is limited, see Pub. 936 to figure the amount of
mortgage interest and points reported to you on Form 1098 that
are deductible. Only enter on line 8a the deductible mortgage
interest and points that were reported to you on Form 1098.
Refund of overpaid interest. If your Form 1098 shows any
refund of overpaid interest, don't reduce your deduction by the
refund. Instead, see the instructions for Schedule 1 (Form 1040),
line 8z.
More than one borrower. If you and at least one other person
(other than your spouse if you file a joint return) were liable for
and paid interest on a mortgage that was your home, you can
only deduct your share of the interest.
Shared interest reported on your Form 1098. If the shared
interest was reported on the Form 1098 you received, deduct
only your share of the interest on line 8a. Let each of the other
borrowers know what their share is.
Shared interest reported on someone else's Form 1098.
If the shared interest was reported on the other person's Form
1098, report your share of the interest on line 8b (as explained in
Line 8b, later).
Form 1098 doesn’t show all interest paid. If you paid more
interest to the recipient than is shown on Form 1098, include the
larger deductible amount on line 8a and explain the difference. If
you are filing a paper return, explain the difference by attaching a
statement to your paper return and printing “See attached” to the
right of line 8a.
If you are claiming the mortgage interest credit (for
holders of qualified mortgage credit certificates issued
CAUTION by state or local governmental units or agencies),
subtract the amount shown on Form 8396, line 3, from the total
deductible interest you paid on your home mortgage. Enter the
result on line 8a.

!

Line 8b

If you paid home mortgage interest to a recipient who didn’t
provide you a Form 1098, report your deductible mortgage
interest on line 8b. Your deductible mortgage interest may be
less than what you paid if one or more of the limits on home
mortgage interest apply to you. For more information about these
limits, see Limits on home mortgage interest, earlier.

Seller financed mortgage. If you paid home mortgage interest
to the person from whom you bought the home and that person
didn’t provide you a Form 1098, write that person's name,
identifying number, and address on the dotted lines next to
line 8b. If the recipient of your home mortgage payment(s) is an
individual, the identifying number is their social security number
(SSN). Otherwise, it is the employer identification number (EIN).
You must also let the recipient know your SSN.

!

CAUTION

8

If you don't show the required information about the
recipient or let the recipient know your SSN, you may
have to pay a $50 penalty.

Interest reported on someone else’s Form 1098. If you and
at least one other person (other than your spouse if filing jointly)
were liable for and paid interest on the mortgage, and the home
mortgage interest paid was reported on the other person’s Form
1098, identify the name and address of the person or persons
who received a Form 1098 reporting the interest you paid. If you
are filing a paper return, identify the person by attaching a
statement to your paper return and printing “See attached” to the
right of line 8b.

Line 8c
Points Not Reported on Form 1098

Points are shown on your settlement statement. Points you paid
only to borrow money are generally deductible over the life of the
loan. See Pub. 936 to figure the amount you can deduct. Points
paid for other purposes, such as for a lender's services, aren't
deductible.
Refinancing. Generally, you must deduct points you paid to
refinance a mortgage over the life of the loan. This is true even if
the new mortgage is secured by your main home.
If you used part of the proceeds to improve your main home,
you may be able to deduct the part of the points related to the
improvement in the year paid. See Pub. 936 for details.
If you paid off a mortgage early, deduct any remaining

TIP points in the year you paid off the mortgage. However, if

you refinanced your mortgage with the same lender, see
Mortgage ending early in Pub. 936 for an exception.

Line 8d

Reserved for future use

Line 9
Investment Interest

Investment interest is interest paid on money you borrowed that
is allocable to property held for investment. It doesn't include any
interest allocable to passive activities or to securities that
generate tax-exempt income.
Complete and attach Form 4952 to figure your deduction.
Exception. You don't have to file Form 4952 if all three of the
following apply.
1. Your investment interest expense is less than your
investment income from interest and ordinary dividends minus
any qualified dividends.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from
2023.

!

Alaska Permanent Fund dividends, including those
reported on Form 8814, aren't investment income.

CAUTION

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts you gave to organizations
that are religious, charitable, educational, scientific, or literary in
purpose. You can also deduct what you gave to organizations
that work to prevent cruelty to children or animals. Certain
whaling captains may be able to deduct expenses paid in 2024
for Native Alaskan subsistence bowhead whale hunting
activities. See Pub. 526 for details.

To verify an organization's charitable status, you can:

• Check with the organization to which you made the donation.

The organization should be able to provide you with verification
of its charitable status.
• Use our online search tool at IRS.gov/TEOS to see if an
organization is eligible to receive tax-deductible contributions
(Publication 78 data).

Examples of Qualified Charitable Organizations

The following list gives some examples of qualified
organizations. See Pub. 526 for more examples.
• Churches, mosques, synagogues, temples, and other
religious organizations.
• Scouts BSA, Boys and Girls Clubs of America, CARE, Girl
Scouts, Goodwill Industries, Red Cross, Salvation Army, and
United Way.
• Fraternal orders, if the gifts will be used for the purposes listed
under Gifts to Charity, earlier.
• Veterans' and certain cultural groups.
• Nonprofit hospitals and medical research organizations.
• Most nonprofit educational organizations, such as colleges,
but only if your contribution isn't a substitute for tuition or other
enrollment fees.
• Federal, state, and local governments if the gifts are solely for
public purposes.

Amounts You Can Deduct

Contributions can be in cash, property, or out-of-pocket
expenses you paid to do volunteer work for the kinds of
organizations described earlier. If you drove to and from the
volunteer work, you can take the actual cost of gas and oil or 14
cents a mile. Add parking and tolls to the amount you claim
under either method. But don't deduct any amounts that were
repaid to you.
Gifts from which you benefit. If you made a gift and received
a benefit in return, such as food, entertainment, or merchandise,
you can generally only deduct the amount that is more than the
value of the benefit. But this rule doesn't apply to certain
membership benefits provided in return for an annual payment of
$75 or less or to certain items or benefits of token value. For
details, see Pub. 526.
Example. You paid $70 to a charitable organization to attend
a fund-raising dinner and the value of the dinner was $40. You
can deduct only $30.
Gifts of $250 or more. You can deduct a gift of $250 or more
only if you have a contemporaneous written acknowledgment
from the charitable organization showing the information in (1)
and (2) next.
1. The amount of any money contributed and a description
(but not value) of any property donated.
2. Whether the organization did or didn’t give you any goods
or services in return for your contribution. If you did receive any
goods or services, a description and estimate of the value must
be included. If you received only intangible religious benefits
(such as admission to a religious ceremony), the organization
must state this, but it doesn't have to describe or value the
benefit.
In figuring whether a gift is $250 or more, don't combine
separate donations. For example, if you gave your church $25
each week for a total of $1,300, treat each $25 payment as a
separate gift. If you made donations through payroll deductions,
treat each deduction from each paycheck as a separate gift. See
Pub. 526 if you made a separate gift of $250 or more through
payroll deduction.
To be contemporaneous, you must get the written
acknowledgment from the charitable organization by the date

you file your return or the due date (including extensions) for
filing your return, whichever is earlier. Don't attach the
contemporaneous written acknowledgment to your return.
Instead, keep it for your records.
Limit on the amount you can deduct. See Pub. 526 to figure
the amount of your deduction if any of the following applies.
1. Your cash contributions or contributions of ordinary
income property are more than 30% of the amount on Form
1040 or 1040-SR, line 11.
2. Your gifts of capital gain property are more than 20% of
the amount on Form 1040 or 1040-SR, line 11.
3. You gave gifts of property that increased in value or gave
gifts of the use of property.

Amounts You Can't Deduct
• Certain contributions to charitable organizations, to the extent
that you receive a state or local tax credit in return for your
contribution. See Pub. 526 for more details and exceptions.

See Safe harbor for certain charitable contributions

TIP made in exchange for a state or local tax credit, earlier

under Line 5, if your cash contribution is disallowed
because you received or expected to receive a credit.

• An amount paid to or for the benefit of a college or university
in exchange for the right to purchase tickets to an athletic event
in the college or university's stadium.
• Travel expenses (including meals and lodging) while away
from home performing donated services, unless there was no
significant element of personal pleasure, recreation, or vacation
in the travel.
• Political contributions.
• Dues, fees, or bills paid to country clubs, lodges, fraternal
orders, or similar groups.
• Cost of raffle, bingo, or lottery tickets. But you may be able to
deduct these expenses on line 16. See Line 16, later, for more
information on gambling losses.
• Value of your time or services.
• Value of blood given to a blood bank.
• The transfer of a future interest in tangible personal property.
Generally, no deduction is allowed until the entire interest has
been transferred.
• Gifts to individuals and groups that are operated for personal
profit.
• Gifts to foreign organizations. However, you may be able to
deduct gifts to certain U.S. organizations that transfer funds to
foreign charities and certain Canadian, Israeli, and Mexican
charities. See Pub. 526 for details.
• Gifts to organizations engaged in certain political activities
that are of direct financial interest to your trade or business. See
section 170(f)(9).
• Gifts to groups whose purpose is to lobby for changes in the
laws.
• Gifts to civic leagues, social and sports clubs, labor unions,
and chambers of commerce.
• Value of benefits received in connection with a contribution to
a charitable organization. See Pub. 526 for exceptions.
• Cost of tuition. However, you may be able to take an
education credit (see Form 8863).

Line 11
Gifts by Cash or Check

Enter on line 11 the total value of gifts you made in cash or by
check (including out-of-pocket expenses), unless a limit on
deducting gifts applies to you. For more information about the
limits on deducting gifts, see Limit on the amount you can
9

deduct, earlier. If your deduction is limited, you may have a
carryover to next year. See Pub. 526 for more information.
Deduction for gifts by cash or check limited. If your
deduction for the gifts you made in cash or by check is limited,
see Pub. 526 to figure the amount you can deduct. Only enter on
line 11 the deductible value of gifts you made in cash or by
check.
Recordkeeping. For any contribution made in cash, regardless
of the amount, you must maintain as a record of the contribution
a bank record (such as a canceled check or credit card
statement) or a written record from the charity. The written record
must include the name of the charity, date, and amount of the
contribution. If you made contributions through payroll
deduction, see Pub. 526 for information on the records you must
keep. Don't attach the record to your tax return. Instead, keep it
with your other tax records.
For contributions of $250 or more, you must also have a
contemporaneous written acknowledgment from the charitable
organization. See Gifts of $250 or more, earlier, for more
information. You will still need to keep a record of when you
made the cash contribution if the contemporaneous written
acknowledgment doesn't include that information.

Line 12
Other Than by Cash or Check

Enter on line 12 the total value of your contributions of property
other than by cash or check, unless a limit on deducting gifts
applies to you. For more information about the limits on
deducting gifts, see Limit on the amount you can deduct, earlier.
If your deduction is limited, you may have a carryover to next
year. See Pub. 526 for more information.

Deduction for gifts other than by cash or check limited. If
your deduction for the contributions of property other than by
cash or check is limited, see Pub. 526 to figure the amount you
can deduct. Only enter on line 12 the deductible value of your
contributions of property other than by cash or check.
Valuing contributions of used items. If you gave used items,
such as clothing or furniture, deduct their fair market value at the
time you gave them. Fair market value is what a willing buyer
would pay a willing seller when neither has to buy or sell and
both are aware of the conditions of the sale. For more details on
determining the value of donated property, see Pub. 561.
Deduction more than $500. If the amount of your deduction is
more than $500, you must complete and attach Form 8283. For
this purpose, the “amount of your deduction” means your
deduction before applying any income limits that could result in a
carryover of contributions.
Contribution of motor vehicle, boat, or airplane. If you
deduct more than $500 for a contribution of a motor vehicle,
boat, or airplane, you must also attach a statement from the
charitable organization to your paper return. The organization
may use Form 1098-C to provide the required information. If your
total deduction is over $5,000 ($500 for certain contributions of
clothing and household items (discussed next)), you may also
have to get appraisals of the values of the donated property. See
Form 8283 and its instructions for details.
Contributions of clothing and household items. A deduction
for these contributions will be allowed only if the items are in
good used condition or better. However, this rule doesn't apply to
a contribution of any single item for which a deduction of more
than $500 is claimed and for which you include a qualified
appraisal and Form 8283 with your tax return.

10

Recordkeeping. If you gave property, you should keep a receipt
or written statement from the organization you gave the property
to, or a reliable written record, that shows the organization's
name and address, the date and location of the gift, and a
description of the property. For each gift of property, you should
also keep reliable written records that include:
• How you figured the property's value at the time you gave it. If
the value was determined by an appraisal, keep a signed copy of
the appraisal.
• The cost or other basis of the property if you must reduce it by
any ordinary income or capital gain that would have resulted if
the property had been sold at its fair market value.
• How you figured your deduction if you chose to reduce your
deduction for gifts of capital gain property.
• Any conditions attached to the gift.
If the gift of property is $250 or more, you must also have a
contemporaneous written acknowledgment from the charity. See
Gifts of $250 or more, earlier, for more information. Form 8283
doesn't satisfy the contemporaneous written acknowledgment
requirement, and a contemporaneous written acknowledgment
isn't a substitute for the other records you may need to keep if
you gave property.
If your total deduction for gifts of property is over $500,
you gave less than your entire interest in the property, or
CAUTION you made a qualified conservation contribution, your
records should contain additional information. See Pub. 526 for
details.

!

Line 13
Carryover From Prior Year

You may have contributions that you couldn't deduct in an earlier
year because they exceeded the limits on the amount you could
deduct. In most cases, you have 5 years to use contributions that
were limited in an earlier year. Generally, the same limits apply
this year to your carryover amounts as applied to those amounts
in the earlier year. However, carryover amounts from
contributions made in 2020 or 2021 are subject to a 60%
limitation if you deduct those amounts in 2024. After applying
those limits, enter the amount of your carryover that you are
allowed to deduct this year. See Pub. 526 for details.

Casualty and Theft Losses
Line 15

Complete and attach Form 4684 to figure the amount of your
loss. Only enter the amount from Form 4684, line 18, on line 15.
Don't enter a net qualified disaster loss from Form 4684,
line 15, on line 15. Instead, enter that amount, if any, on
CAUTION line 16. See Line 16, later, for information about
reporting a net qualified disaster loss.

!

You can only deduct personal casualty and theft losses
attributable to a federally declared disaster to the extent that:
1. The amount of each separate casualty or theft loss is
more than $100, and
2. The total amount of all losses during the year (reduced by
the $100 limit discussed in (1)) is more than 10% of the amount
on Form 1040 or 1040-SR, line 11.
See the Instructions for Form 4684 and Pub. 547 for more
information.

Other Itemized Deductions
Line 16
Increased Standard Deduction Reporting
If you have a net qualified disaster loss on Form 4684, line 15,
and you aren’t itemizing your deductions, you can claim an
increased standard deduction using Schedule A by doing the
following.
1. List the amount from Form 4684, line 15, on the dotted
line next to line 16 as "Net Qualified Disaster Loss," and attach
Form 4684.
2. List your standard deduction amount on the dotted line
next to line 16 as "Standard Deduction Claimed With Qualified
Disaster Loss."
3. Combine the two amounts on line 16 and enter on Form
1040 or 1040-SR, line 12.
Do not enter an amount on any other line of Schedule A.
For more information on how to determine your increased
standard deduction, see Pub. 976.

Net Qualified Disaster Loss Reporting
If you have a net qualified disaster loss on Form 4684, line 15,
and you are itemizing your deductions, list the amount from Form
4684, line 15, on the dotted line next to line 16 as "Net Qualified
Disaster Loss" and include with your other miscellaneous
deductions on line 16. Also be sure to attach Form 4684.

!

Don't include your net qualified disaster loss on line 15.

you are filing a paper return and you can't fit all your expenses on
the dotted lines next to line 16, attach a statement instead
showing the type and amount of each expense.

!

CAUTION

Only the expenses listed next can be deducted on
line 16. For more information about each of these
expenses, see Pub. 529.

• Gambling losses (gambling losses include, but aren't limited
to, the cost of non-winning bingo, lottery, and raffle tickets), but
only to the extent of gambling winnings reported on Schedule 1
(Form 1040), line 8b.
• Casualty and theft losses of income-producing property from
Form 4684, lines 32 and 38b, or Form 4797, line 18a.
• Federal estate tax on income in respect of a decedent.
• A deduction for amortizable bond premium (for example, a
deduction allowed for a bond premium carryforward or a
deduction for amortizable bond premium on bonds acquired
before October 23, 1986).
• An ordinary loss attributable to a contingent payment debt
instrument or an inflation-indexed debt instrument (for example,
a Treasury Inflation-Protected Security).
• Deduction for repayment of amounts under a claim of right if
over $3,000. See Pub. 525 for details.
• Certain unrecovered investment in a pension.
• Impairment-related work expenses of a disabled person.

Total Itemized Deductions

Line 18

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 18.

CAUTION

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

11

2024 Optional State Sales Tax Tables
Income
At
least

But
less
than

Family Size
1

2

3

Alabama
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

12

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

301
399
446
484
517
546
572
596
618
647
684
717
747
775
803
833
861
888
1036

365
483
539
585
625
660
691
720
746
781
825
864
900
934
968
1004
1037
1069
1246
469
640
723
793
853
907
955
999
1040
1093
1162
1224
1281
1334
1388
1446
1499
1550
1838
392
533
602
659
708
752
792
828
861
905
961
1012
1058
1102
1146
1193
1236
1277
1512

415
564
637
697
749
795
837
875
911
957
1016
1070
1119
1165
1212
1261
1307
1350
1598

468
631
710
776
832
883
928
969
1007
1057
1121
1179
1232
1281
1331
1384
1434
1480
1745

520
701
789
862
925
980
1030
1076
1118
1174
1244
1309
1367
1421
1477
1536
1590
1642
1935

Hawaii
391
529
595
650
698
740
778
813
845
887
941
990
1034
1076
1118
1163
1205
1244
1468

446
588
656
712
761
803
841
876
908
949
1002
1050
1094
1134
1175
1219
1259
1297
1511
544
742
839
920
990
1051
1107
1158
1206
1268
1347
1420
1485
1547
1610
1676
1738
1797
2131

3

519
685
764
829
885
934
978
1018
1055
1103
1164
1220
1270
1317
1364
1415
1461
1505
1752

330
456
517
569
614
654
690
723
754
794
846
893
936
976
1018
1061
1102
1141
1362

610
832
940
1030
1109
1178
1240
1298
1351
1420
1509
1590
1664
1733
1803
1878
1947
2012
2386

167
229
259
285
307
326
344
360
375
394
420
442
463
483
503
524
543
562
668

446
606
684
748
805
854
899
940
978
1028
1091
1149
1202
1250
1301
1354
1403
1450
1716

465
631
713
780
839
890
937
979
1019
1071
1137
1197
1252
1303
1355
1410
1462
1510
1787

373
516
587
646
698
743
785
823
858
904
964
1018
1067
1114
1161
1211
1258
1303
1558

413
570
648
713
769
819
864
906
944
995
1060
1119
1173
1224
1276
1330
1382
1430
1707

644
868
976
1066
1143
1212
1273
1330
1382
1450
1537
1616
1688
1755
1823
1895
1962
2026
2386

496
661
740
805
862
912
956
997
1035
1084
1147
1204
1256
1304
1353
1404
1452
1498
1755

5

439
606
689
757
817
871
919
963
1004
1058
1127
1190
1247
1301
1356
1414
1469
1520
1815

213
292
331
363
391
416
438
459
478
503
535
564
591
616
641
668
693
717
852

228
312
353
388
418
444
468
490
511
537
572
603
631
658
685
714
740
766
910

461
639
727
800
864
921
972
1019
1063
1120
1194
1261
1323
1380
1439
1502
1560
1615
1931

602
801
897
976
1044
1104
1158
1207
1253
1312
1388
1457
1519
1576
1636
1698
1756
1810
2119

677
900
1007
1096
1172
1239
1300
1355
1406
1472
1557
1633
1703
1768
1834
1903
1968
2029
2374

489
677
770
848
915
97