Federal Schedule A Instructions

Schedule A Instructions
2023 Instructions for Schedule A
Department of the Treasury
Internal Revenue Service

2023 Instructions for Schedule A
Itemized
Deductions

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
2023, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

!

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

CAUTION

Section references are to the Internal
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 22 cents a mile. The
rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents a mile.

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.
If you received a distribution
from a health savings account
CAUTION or a medical savings account in
2023, 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.
Dec 13, 2023

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.

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, psychia-

Cat. No. 53061X

trists, 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
A-1

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 22 cents a mile. Add parking
and tolls to the amount you claim under
either method.
• Cost of breast pumps and supplies
that assist lactation.
• 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
2023, 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 2023,
age . . .
40 or under

$ 480

41–50

$ 890

51–60

$ 1,790

61–70

$ 4,770

71 or older

$ 5,960

If you were age 65 or older but

TIP not entitled to social 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 insur-

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.

A-2

TIP ance premiums you paid for
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
2023 for anyone 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 pa-

rents. 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 $4,700 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 2023 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 $4,700 in 2023. You
can include on line 1 any medical and
dental expenses you paid in 2023 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 2023 for
medical or dental expenses you paid in
2023, reduce your 2023 expenses by this
amount. If you received a reimbursement in 2023 for prior year medical or
dental expenses, don't reduce your 2023
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

TIP for U.S. territory tax instead of
a deduction. See the instructions for Schedule 3 (Form 1040), line 1,
for details.

Line 5a
You can elect to deduct state
and local general sales taxes
CAUTION 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 2023. 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 2023 for a prior year, such as taxes
paid with your 2022 state or local income tax return. Don't include penalties
or interest.
• State and local estimated tax payments made during 2023, including any

part of a prior year refund that you chose
to have credited to your 2023 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 2023; or
• Refund of, or credit for, prior year
state and local income taxes you actually
received in 2023. 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 2023 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

A-3

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.

!

CAUTION

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

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 2023 for amounts paid
in 2023, reduce your actual 2023 state
and local general sales taxes by this
amount. If you received a refund of state
or local general sales taxes in 2023 for
prior year purchases, don't reduce your
2023 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 2023 Optional State
Sales Tax Table and the 2023 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.

A-4

If your filing status is married
filing separately, both you and
CAUTION your spouse elect to deduct
sales taxes, and your 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.

!

Instructions for the State and
Local General Sales Tax
Deduction Worksheet
Line 1. If you lived in the same state
for all of 2023, enter the applicable
amount, based on your 2023 income and
family size, from the 2023 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 2023 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 2023 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 2023, 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 2023 and the denominator of which is the total number of days
in the year (365).
3. If you also lived in a locality during 2023 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, 2023 (243
days), and in State B from September 1
through December 31, 2023 (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 243/365 =
$400 x 122/365 =

$333
134

=

$467

If none of the localities in which you
lived during 2023 imposed a local general sales tax, enter $467 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 $134 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 2023, enter
the applicable amount, based on your
2023 income and family size, from the
2023 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 2023 income. See the instructions
for line 1 of the worksheet to figure your
2023 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

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

TIP

Keep for Your Records

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 2023, or
Had any nontaxable income in 2023.

1. Enter your state general sales taxes from the 2023 Optional State Sales Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Next. If, for all of 2023, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go
to line 2.
2. Did you live in Alabama, Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, Missouri, New
York, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2023?
No. Enter -0-.
..............

2.

Yes. Enter your base local general sales taxes from the 2023 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2023? Residents of California and Nevada, see the
instructions for line 3 of the worksheet.
No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.

Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local
general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in
more than one locality in the same state during 2023, see the instructions for line 3 of the
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

.

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

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

.

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

.

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

Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state
during 2023, see the instructions for line 6 of the worksheet.

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

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.

A-5

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 2023, 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 2023 and the denominator is the
total number of days in the year (365). 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, 2023
(243 days), and in Locality 2 from September 1 through December 31, 2023
(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 243/365 = $ 67
$150 x 122/365 =
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 2023? If you
checked the “Yes” box and your local
general sales tax rate changed during

A-6

2023, 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
2023 and the denominator is the total
number of days in the year (365). 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, 2023 (273 days).
The rate increased to 1.75% for the period from October 1 through December
31, 2023 (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 273/365 = 0.748
1.75 x 92/365 = 0.441
= 1.189

What if you lived in more than one
locality in the same state during 2023?
Complete a separate worksheet for lines
2 through 6 for each locality in your
state if you lived in more than one locality in the same state during 2023 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 2023 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 2023 and the denominator is the
total number of days in the year (365).
Example. You lived in Locality 1
from January 1 through August 31, 2023
(243 days), and in Locality 2 from September 1 through December 31, 2023
(122 days). The local general sales tax
rate for Locality 1 is 1%. The rate for
Locality 2 is 1.75%. You would enter
“0.666” on line 3 for the Locality 1
worksheet and “0.585” for the Locality
2 worksheet, figured as follows.
Locality 1:
Locality 2:

1.00 x 243/365 = 0.666
1.75 x 122/365 = 0.585

Line 6. If you lived in more than one
locality in the same state during 2023,
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 2023. 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 2023, see Refund
of general sales taxes, earlier.

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

TIP received assistance under 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
2023.
If you sold your home in 2023, 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.

payer becomes liable for the property
tax imposed.

Line 6
Other Taxes

You must look at your real estate tax bill to decide if any
CAUTION nondeductible itemized charges, such as those listed 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.

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.

Prepayment of next year's property
taxes. Only taxes paid in 2023 and assessed prior to 2024 can be deducted for
2023. 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 2023 of real estate
taxes you paid in 2023, reduce your deduction by the amount of the refund or
rebate. If you received a refund or rebate
in 2023 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.

TIP for the foreign tax instead of a

!

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.
Prepayment of next year's property
taxes. Only taxes paid in 2023 and assessed prior to 2024 can be deducted for
2023. State or local law determines
whether and when a property tax is assessed, which is generally when the tax-

You may want to take a credit
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 Pub. 535 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 interest, see
Pub. 535.
In general, if you paid interest in
2023 that applies to any period after
2023, you can deduct only amounts that
apply for 2023.

A-7

Use Schedule A to deduct qualified
home mortgage interest and investment
interest.

Line 8
Home Mortgage Interest
If you are a homeowner who

TIP received assistance under 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.
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.
Check the box on line 8 if you had
one or more home mortgages in 2023
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

TIP proceeds for a business 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

A-8

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 2023 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 be­
fore 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 De­
cember 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).
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
CAUTION of qualified mortgage credit
certificates issued 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.
If you don't show the required
information about the recipient
CAUTION 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 ear-

TIP ly, deduct any remaining 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 2022.

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

!

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 2023
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.

A-9

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.

A-10

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
TIP charitable contributions 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 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.
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
CAUTION gave less than your entire interest in the property, or 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 2023. 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,
CAUTION line 15, on line 15. Instead, enter that amount, if any, on 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.

A-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

A-12

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.

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 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.
Only the expenses listed next
can be deducted on line 16. For
CAUTION 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.

2023 Optional State Sales Tax Tables
Income
At
least

But
less
than

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

$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

Family Size
1

2

3

436
583
654
714
765
811
852
890
925
971
1030
1084
1134
1179
1227
1277
1323
1367
1620

485
646
725
790
847
897
942
983
1022
1072
1137
1196
1250
1300
1351
1406
1456
1504
1780

Alabama
365
490
551
602
646
685
721
753
783
823
874
920
963
1002
1043
1086
1127
1165
1384

2

California
490
679
774
853
923
985
1041
1093
1141
1205
1287
1362
1431
1496
1562
1633
1699
1762
2126

561
776
883
972
1051
1121
1185
1243
1298
1369
1462
1547
1624
1697
1772
1851
1926
1996
2405

420
602
693
771
839
900
956
1007
1055
1119
1200
1276
1345
1409
1476
1547
1614
1678
2047

440
630
726
807
879
943
1001
1055
1105
1171
1257
1336
1408
1476
1546
1621
1691
1757
2144

495
680
772
848
915
974
1028
1077
1123
1183
1260
1331
1395
1456
1518
1583
1645
1703
2037

546
750
851
935
1008
1073
1132
1186
1236
1302
1387
1465
1535
1601
1669
1741
1808
1872
2238

Hawaii
418
576
654
719
776
827
872
915
954
1005
1071
1132
1187
1239
1292
1348
1401
1451
1738

523
696
780
850
910
964
1012
1056
1097
1151
1220
1283
1340
1393
1448
1506
1560
1611
1905

3
607
839
954
1050
1135
1210
1278
1341
1400
1477
1576
1667
1750
1828
1908
1994
2074
2149
2587

District of Columbia
389
556
641
712
776
832
883
931
975
1034
1109
1179
1242
1302
1364
1430
1491
1550
1891

4

643
887
1008
1110
1199
1278
1350
1416
1478
1559
1663
1759
1846
1928
2013
2102
2186
2266
2726

4
454
651
750
834
908
974
1034
1090
1142
1211
1299
1381
1455
1525
1598
1675
1747
1816
2215

1,6
587
805
912
1002
1081
1150
1213
1271
1324
1395
1485
1568
1644
1714
1786
1863
1935
2003
2393

Family Size
Over
5

5

1

2

3

428
612
705
784
853
915
972
1024
1073
1137
1220
1296
1366
1432
1500
1573
1640
1705
2080

458
654
753
837
911
977
1038
1093
1145
1214
1302
1384
1458
1528
1601
1678
1750
1819
2219

4.0000% Arizona
555
738
826
899
963
1020
1070
1117
1160
1217
1289
1355
1415
1471
1529
1590
1647
1700
2008

600
796
891
970
1038
1098
1153
1203
1249
1309
1387
1457
1522
1581
1643
1708
1769
1826
2154

382
547
630
701
763
818
869
916
959
1017
1092
1160
1223
1282
1343
1408
1469
1527
1863

2

7.2500% Colorado
672
926
1053
1158
1251
1334
1408
1477
1541
1626
1734
1834
1925
2010
2098
2191
2278
2361
2839

712
981
1114
1226
1324
1410
1489
1562
1630
1718
1833
1938
2033
2123
2215
2313
2405
2492
2995

197
275
314
347
376
402
425
447
467
493
527
558
587
614
642
671
699
725
876

228
317
362
399
432
461
488
513
535
566
604
640
672
703
734
76