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i1040sca_sch_a_instructions.pdf
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Department of the Treasury Internal Revenue Service
2012 Instructions for Schedule A (Form 1040) 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 unre- imbursed employee business expenses, and amounts you paid for certain taxes, inter- est, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for 2012, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz- ed deductions.
Do not include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F.
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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 in- structions, such as legislation enacted af- ter they were published, go to www.irs.gov/form1040.
What's New Standard mileage rates. The standard mileage rate allowed for operating ex- penses for a car when you use it for medical reasons is 23 cents per mile. The 2012 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents per mile.
Medical and Dental Expenses You can deduct only the part of your medical and dental expenses that ex- ceeds 7.5% of the amount on Form 1040, line 38.
Pub. 502 discusses the types of ex- penses you can and cannot deduct. It al- so explains when you can deduct capital expenses and special care expenses for disabled persons.
If you received a distribution from a health savings account or a medical savings account
in 2012, see Pub. 969 to figure your de- duction.
Examples of Medical and Dental Payments You Can Deduct To the extent you were not reimbursed, you can deduct what you paid for:
Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance con- tracts 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 Form 1040, line 29. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not in- cluded in box 1 of your Form(s) W-2. If you are a retired public safety officer, you cannot deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your re- tirement plan.
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If, during 2012, you were an eligible trade adjustment assis- tance (TAA) recipient, alterna-
tive TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for Line 1.
Prescription medicines or insulin. Acupuncturists, chiropractors, den-
tists, eye doctors, medical doctors, occu- pational therapists, osteopathic doctors, physical therapists, podiatrists, psychia- trists, psychoanalysts (medical care on- ly), and psychologists.
Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths 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 B).
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The premiums you pay for Medi- care Part D insurance.
A program to stop smoking and for prescription medicines to alleviate nico- tine withdrawal.
A weight-loss program as treat- ment 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 vi- sion, such as laser eye surgery or radial keratotomy.
Lodging expenses (but not meals) while away from home to receive medi- cal care in a hospital or a medical care facility related to a hospital, provided there was no significant element of per- sonal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible person.
Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 23 cents per mile. Add park- ing and tolls to the amount you claim under either method.
Cost of breast pumps and supplies that assist lactation. Deceased taxpayer. Certain medical expenses paid out of a deceased taxpay- er's estate can be claimed on the de- ceased taxpayer's final return. See Pub. 502 for details. Limit on long-term care premiums you can deduct. The amount you can deduct for qualified long-term care in- surance contracts (as defined in Pub. 502) depends on the age, at the end of 2012, of the person for whom the premi- ums were paid. See the chart below for details.
IF the person was, at the end of 2012, age . . .
THEN the most you can deduct is . . .
.
40 or under $ 350
41–50 $ 660
51–60 $ 1,310
61–70 $ 3,500
71 or older $ 4,370
Examples of Medical and Dental Payments You Cannot Deduct
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 disfig- uring disease.
Life insurance or income protec- tion 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 security benefits, you can deduct premi-
ums you voluntarily paid for Medicare A coverage.
Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instruc- tions for Form 1040, line 48.
Illegal operations or drugs. Imported drugs not approved by
the U.S. Food and Drug Administration (FDA). This includes foreign-made ver- sions of U.S.-approved drugs manufac- tured without FDA approval.
Nonprescription medicines (includ- ing 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 den- tal expenses, after you reduce these ex- penses by any payments received from insurance or other sources. See Reim- bursements, later.
Do not forget to include insur- ance premiums you paid for medical and dental care. But if
you claimed the self-employed health in- surance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29.
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If, during 2012, you were an eligible trade adjustment assis- tance (TAA) recipient, alterna-
tive TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Sched- ule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include:
Any amounts you included on Form 8885, line 4,
Any qualified health insurance pre- miums you paid to “U.S. Treasury—HCTC,” or
Any health coverage tax credit ad- vance payments shown in box 1 of Form 1099-H.
Whose medical and dental expenses can you include? You can include medical and dental bills you paid for anyone who was one of the following ei- ther 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 do not claim
as a dependent because of the rules for children of divorced or separated pa- rents.
Any person you could have claim- ed as a dependent on your return except that person received $3,800 or more of gross income or filed a joint return.
Any person you could have claim- ed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2012 return.
Example. You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,800 in 2012. You can in- clude on line 1 any medical and dental expenses you paid in 2012 for your mother. Insurance premiums for certain non- dependents. You may have a medical or dental insurance policy that also cov- ers an individual who is not your de- pendent (for example, a nondependent child under age 27). You cannot deduct any premiums attributable to this indi- vidual, unless they are such a person de- scribed under Whose medical and dental expenses can you include, earlier.
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However, if you had family coverage when you added this individual to your policy and your premiums did not in- crease, you can enter on line 1 the full amount of your medical and dental in- surance 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 2012 for medical or dental expenses you paid in 2012, reduce your 2012 expenses by this amount. If you received a reimburse- ment in 2012 for prior year medical or dental expenses, do not reduce your 2012 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include. Cafeteria plans. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premi- ums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is in- cluded in box 1 of your Form(s) W-2.
Taxes You Paid Taxes You Cannot Deduct
Federal income and most excise taxes.
Social security, Medicare, federal unemployment (FUTA), and railroad re- tirement (RRTA) taxes.
Customs duties. Federal estate and gift taxes. But
see the instructions for Line 28. Certain state and local taxes, in-
cluding: tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver's, dog, etc.).
Line 5 You can elect to deduct state and local general sales taxes instead of state and local in-
come taxes. You cannot deduct both.
State and Local Income Taxes If you elect to deduct state and local in- come taxes, you must check box a on line 5. Include on this line the state and local income taxes listed below.
State and local income taxes with- held from your salary during 2012. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and lo- cal income taxes withheld.
State and local income taxes paid in 2012 for a prior year, such as taxes paid with your 2011 state or local in- come tax return. Do not include penal- ties or interest.
State and local estimated tax pay- ments made during 2012, including any part of a prior year refund that you chose to have credited to your 2012 state or lo- cal income taxes.
Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Bene- fit Fund, Rhode Island Temporary Disa- bility Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund.
Mandatory contributions to the Alaska, California, New Jersey, or Penn- sylvania 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.
Do not reduce your deduction by any: State or local income tax refund or
credit you expect to receive for 2012, or Refund of, or credit for, prior year
state and local income taxes you actually received in 2012. Instead, see the in- structions for Form 1040, line 10.
State and Local General Sales Taxes If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction,
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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 (in- cluding compensating use taxes) you paid in 2012 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deducti- ble as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor ve- hicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehi- cle. Motor vehicles include cars, motor- cycles, motor homes, recreational vehi- cles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Do not in- clude sales taxes paid on items used in your trade or business.
You must keep your actual re- ceipts showing general sales taxes paid to use this method.
Refund of general sales taxes. If you received a refund of state or local gener- al sales taxes in 2012 for amounts paid in 2012, reduce your actual 2012 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2012 for prior year purchases, do not reduce your 2012 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the earlier year and the deduc- tion reduced your tax, you may have to include the refund in income on Form 1040, line 21. See Recoveries in Pub. 525 for details.
Optional Sales Tax Tables Instead of using your actual expenses, you can use the 2012 Optional State and Certain Local Sales Tax Table and the 2012 Optional Local Sales Tax Tables for Certain Local Jurisdictions 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 cer- tain specified items.
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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 on the IRS website. To use the Sales Tax Deduction Calculator, go to IRS.gov and enter “sales tax deduction calculator” in the search box.
If your filing status is married filing separately, both you and your spouse elect to deduct
sales taxes, and your spouse elects to use the optional sales tax tables, you al- so must use the tables to figure your state and local general sales tax deduc- tion.
Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. If you lived in the same state for all of 2012, enter the applicable
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amount, based on your 2012 income and exemptions, from the 2012 Optional State and Certain Local 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 2012 income. If married filing separately, do not include your spouse's income. Your 2012 income is the amount shown on your Form 1040, line 38, plus any non- taxable items, such as the following.
Tax-exempt interest. Veterans' benefits. Nontaxable combat pay. Workers' compensation.
State and Local General Sales Tax Deduction Worksheet—Line 5b Keep for Your Records
Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov.
See the instructions for line 1 of the worksheet if you: Lived in more than one state during 2012, or Had any nontaxable income in 2012.
Before you begin:
1. Enter your state general sales taxes from the 2012 Optional State and Certain Local Sales Tax Table . . . . . . . . . . . . . . . . . . . . 1. $
Next. If, for all of 2012, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Jersey, Rhode Island, or West Virginia (except the cities of Huntington and Williamstown), 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 Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, Virginia, or the cities of Huntington or Williamstown, West Virginia in 2012?
No. Enter -0-
. . . . . . . . . . . . . 2. $
Yes. Enter your base local general sales taxes from the 2012 Optional Local Sales Tax Tables for Certain Local Jurisdictions
3. Did your locality impose a local general sales tax in 2012? 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 2012, see the instructions for line 3 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. .
4. Did you enter -0- on line 2 above?
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 above?
No. Multiply line 2 by line 3
. . . . . . . . . . . . . . . . . . . . 6. $ Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2012, see the instructions for line 6 of the worksheet
7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. $
8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $
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Nontaxable part of social security and railroad retirement benefits.
Nontaxable part of IRA, pension, or annuity distributions. Do not include rollovers.
Public assistance payments. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d.
What if you lived in more than one state? If you lived in more than one state during 2012, look up the table amount for each state using the above rules. If there is no table for your state, the table amount is considered to be zero. Multiply the table amount for each state you lived in by a fraction. The nu- merator of the fraction is the number of days you lived in the state during 2012 and the denominator is the total number of days in the year (366). Enter the total of the prorated table amounts for each state on line 1. However, if you also lived in a locality during 2012 that im- posed a local general sales tax, do not enter the total on line 1. Instead, com- plete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1.
Example. You lived in State A from January 1 through August 31, 2012 (244 days), and in State B from September 1 through December 31, 2012 (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: $500 x 244/366 = $333 State B: $400 x 122/366 = 133 Total = $466
If none of the localities in which you lived during 2012 imposed a local gen- eral 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 2012, enter the applicable amount, based on your 2012 income and exemptions, from the 2012 Optional Local Sales Tax Tables for Certain Local Jurisdictions for your
locality. Read down the “At least–But less than” columns for your locality and find the line that includes your 2012 in- come. See the instructions for line 1 of the worksheet to figure your 2012 in- come. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d.
What if you lived in more than one locality? If you lived in more than one locality during 2012, look up the table amount for each locality using the above rules. If there is no table for your locali- ty, 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 2012 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 work- sheet for lines 2 through 6 for each lo- cality and enter each prorated table amount on line 2 of the applicable work- sheet.
Example. You lived in Locality 1 from January 1 through August 31, 2012 (244 days), and in Locality 2 from Sep- tember 1 through December 31, 2012 (122 days). The table amount for Locali- ty 1 is $100. The table amount for Lo- cality 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: $100 x 244/366 = $ 67 Locality 2: $150 x 122/366 = 50 Total = $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 in- clude on line 3 only the part of the com- bined rate that is more than 7.2500%.
If you lived in Nevada, check the “No” box if your combined state and lo- cal general sales tax rate is 6.8500%. Otherwise, check the “Yes” box and in- clude on line 3 only the part of the com- bined rate that is more than 6.8500%.
What if your local general sales tax rate changed during 2012? If you checked the “Yes” box and your local general sales tax rate changed during 2012, 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 2012 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, 2012 (274 days). The rate increased to 1.75% for the peri- od from October 1 through December 31, 2012 (92 days). You would enter “1.189” on line 3, figured as follows.
January 1 – September 30: 1.00 x 274/366 = 0.749 October 1 – December 31: 1.75 x 92/366 = 0.440 Total = 1.189
What if you lived in more than one locality in the same state during 2012? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one local- ity in the same state during 2012 and each locality did not 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 2012 Optional Local Sales Tax Tables for Certain Local Ju- risdictions 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 2012 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, 2012 (244 days), and in Locality 2 from Sep- tember 1 through December 31, 2012 (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.
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Locality 1: 1.00 x 244/366 = 0.667 Locality 2: 1.75 x 122/366 = 0.583
Line 6. If you lived in more than one locality in the same state during 2012, 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 2012. 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 lo- cal general sales taxes paid on the fol- lowing specified items. If you are com- pleting 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 in- clude the amount of tax you would have paid at the general sales tax rate.
2. An aircraft or boat, if the tax rate was the same as the general sales tax rate.
3. A home (including a mobile home or prefabricated home) or substan- tial 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 ad- dition 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 con- tractor 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 direc- tions on construction decisions. In this case, you will be considered to have pur-
chased any items subject to a sales tax and to have paid the sales tax directly.
Do not 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 2012, see Refund of general sales taxes, earlier.
Line 6 Real Estate Taxes
If you are a homeowner who received assistance under a State Housing Finance Agency
Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 6.
Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the tax- es are assessed uniformly at a like rate on all real property throughout the com- munity, and the proceeds are used for general community or governmental purposes. Pub. 530 explains the deduc- tions homeowners can take.
Do not include the following amounts on line 6.
Itemized charges for services to specific property or persons (for exam- ple, 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 lo- cal ordinance).
Charges for improvements that tend to increase the value of your prop- erty (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 main- tain an existing public facility in service (for example, a charge to repair an exist- ing sidewalk, and any interest included in that charge).
If your mortgage payments include your real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2012.
If you sold your home in 2012, any real estate tax charged to the buyer should be shown on your settlement statement and in box 5 of any Form
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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 es- tate tax bill to decide if any nondeductible itemized charg-
es, such as those listed above, are inclu- ded in the bill. If your taxing authority (or lender) does not furnish you a copy of your real estate tax bill, ask for it.
Refunds and rebates. If you received a refund or rebate in 2012 of real estate taxes you paid in 2012, reduce your de- duction by the amount of the refund or rebate. If you received a refund or rebate in 2012 of real estate taxes you paid in an earlier year, do not reduce your de- duction by this amount. Instead, you must include the refund or rebate in in- come on Form 1040, line 21, if you de- ducted 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 7 Personal Property Taxes Enter the state and local personal prop- erty taxes you paid, but only if the taxes were based on value alone and were im- posed 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.
Line 8 Other Taxes If you had any deductible tax not listed on line 5, 6, or 7, list the type and amount of tax. Enter only one total on line 8. Include on this line income tax you paid to a foreign country or U.S. possession.
You may want to take a credit for the foreign tax instead of a deduction. See the instructions
for Form 1040, line 47, for details.
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Interest You Paid Whether your interest expense is treated as investment interest, personal interest, or business interest depends on how and when you used the loan proceeds. See Pub. 535 for details.
In general, if you paid interest in 2012 that applies to any period after 2012, you can deduct only amounts that apply for 2012.
Lines 10 and 11 Home Mortgage Interest
If you are a homeowner who received assistance under a State Housing Finance Agency
Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 10 or 11.
A home mortgage is any loan that is se- cured by your main home or second home. It includes first and second mort- gages, home equity loans, and refi- nanced mortgages.
A home can be a house, condomini- um, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleep- ing space, toilet, and cooking facilities. Limit on home mortgage interest. If you took out any mortgages after Octo- ber 13, 1987, your deduction may be limited. Any additional amounts bor- rowed after October 13, 1987, on a line-of-credit mortgage you had on that date are treated as a mortgage taken out after October 13, 1987. If you refi- nanced a mortgage you had on October 13, 1987, treat the new mortgage as tak- en out on or before October 13, 1987. But if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after Oc- tober 13, 1987.
See Pub. 936 to figure your deduction if either (1) or (2) below applies. If you had more than one home at the same time, the dollar amounts in (1) and (2) apply to the total mortgages on both homes.
1. You took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or
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improve your home, and all of these mortgages totaled over $100,000 at any time during 2012. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition.
2. You took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2012. The limit is $500,000 if married filing separately.
If the total amount of all mort- gages is more than the fair market value of the home, ad-
ditional limits apply. See Pub. 936.
Line 10 Enter on line 10 mortgage interest and points reported to you on Form 1098 un- der your social security number (SSN). If this form shows any refund of over- paid interest, do not reduce your deduc- tion by the refund. Instead, see the in- structions for Form 1040, line 21. 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 interest was reported on Form 1098 under the other person's SSN, re- port your share of the interest on line 11 (as explained in the line 11 instructions).
If you paid more interest to the recip- ient than is shown on Form 1098, see Pub. 936 to find out if you can deduct the additional interest. If you can, attach a statement explaining the difference and enter “See attached” to the right of line 10.
If you are claiming the mort- gage interest credit (for hold- ers of qualified mortgage cred-
it certificates issued by state or local governmental units or agencies), sub- tract the amount shown on Form 8396, line 3, from the total deductible interest you paid on your home mortgage. Enter the result on line 10.
Line 11 If you did not receive a Form 1098 from the recipient, report your deductible mortgage interest on line 11.
CAUTION !
CAUTION !
If you bought your home from the re- cipient, be sure to show that recipient's name, identifying number, and address on the dotted lines next to line 11. If the recipient is an individual, the identifying number is his or her social security num- ber (SSN). Otherwise, it is the employer identification number. You must also let the recipient know your SSN. If you do not show the required information about the recipient or let the recipient know your SSN, you may have to pay a $50 penalty.
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 other person received the Form 1098, attach a statement to your return showing the name and ad- dress of that person. To the right of line 11, enter “See attached.”
Line 12 Points Not Reported on Form 1098 Points are shown on your settlement statement. Points you paid only to bor- row 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, are not deducti- ble. Refinancing. Generally, you must de- duct points you paid to refinance a mort- gage 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 rela- ted to the improvement in the year paid. See Pub. 936 for details.
If you paid off a mortgage ear- ly, deduct any remaining points in the year you paid off
the mortgage. However, if you refi- nanced your mortgage with the same lender, see Mortgage ending early in Pub. 936 for an exception.
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Line 13 Mortgage Insurance Premiums Enter the qualified mortgage insurance premiums you paid under a mortgage in- surance contract issued after December 31, 2006, in connection with home ac- quisition debt that was secured by your first or second home. Box 4 of Form 1098 may show the amount of premiums you paid in 2012. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on Form 1098 under the other person's SSN, report your share of the premiums on line 13. See Prepaid mortgage insur- ance premiums later if you paid any pre- miums allocable to any period after 2012.
Qualified mortgage insurance is mortgage insurance provided by the De- partment of Veterans Affairs, the Feder- al Housing Administration, or the Rural Housing Service (or their successor or- ganizations), and private mortgage in- surance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006).
Mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as a funding fee and guarantee fee respectively. These fees can be de-
ducted fully in 2012 if the mortgage in- surance contract was issued in 2012. Contact the mortgage insurance issuer to determine the deductible amount if it is not included in box 4 of Form 1098. Prepaid mortgage insurance premi- ums. If you paid qualified mortgage in- surance premiums that are allocable to periods after 2012, you must allocate them over the shorter of:
The stated term of the mortgage, or 84 months, beginning with the
month the insurance was obtained. The premiums are treated as paid in the year to which they are allocated. If the mortgage is satisfied before its term, no deduction is allowed for the unamor- tized balance. See Pub. 936 for details.
The allocation rules, explained earli- er, do not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service (or their successor organiza- tions). Limit on amount you can deduct. You cannot deduct your mortgage insurance premiums if the amount on Form 1040, line 38, is more than $109,000 ($54,500 if married filing separately). If the amount on Form 1040, line 38, is more than $100,000 ($50,000 if married filing separately), your deduction is limited and you must use the Mortgage Insur- ance Premiums Deduction Worksheet to figure your deduction.
Line 14 Investment Interest Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not 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 do not have to file Form 4952 if all three of the following apply.
1. Your investment interest expense is not more than your investment income from interest and ordinary dividends mi- nus any qualified dividends.
2. You have no other deductible in- vestment expenses.
3. You have no disallowed invest- ment interest expense from 2011.
Alaska Permanent Fund divi- dends, including those repor- ted on Form 8814, are not in-
vestment income.
For more details, see Pub. 550.
Gifts to Charity You can deduct contributions or gifts you gave to organizations that are reli- gious, charitable, educational, scientific, or literary in purpose. You can also de-
CAUTION !
Mortgage Insurance Premiums Deduction Worksheet—Line 13 Keep for Your Records See the instructions for line 13 to see if you must use this worksheet to figure your deduction.Before you begin:
1. Enter the total premiums you paid in 2012 for qualified mortgage insurance for a contract issued after December 31, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter $100,000 ($50,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Is the amount on line 2 more than the amount on line 3?
No. Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 13. Do not complete the rest of this worksheet.
Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000 ($500 if married filing separately), increase it to the next multiple of $1,000 ($500 if married filing separately). For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing separately, increase $425 to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . . 4.
5. Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter 1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. .
6. Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
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duct 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 2012 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 or- ganization should be able to provide you with verification of its charitable status.
Use our on-line search tool Exempt Organizations Select Check to see if an organization is eligible to receive tax-deductible contributions (Publication 78 data). You can access Exempt Organ- izations Select Check at www.irs.gov/ charities under Search for Charities.
Call our Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500.
Examples of Qualified Charitable Organizations
Churches, mosques, synagogues, temples, etc.
Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Good- will Industries, Red Cross, Salvation Ar- my, United Way, etc.
Fraternal orders, if the gifts will be used for the purposes listed under Gifts to Charity, earlier.
Veterans' and certain cultural groups.
Nonprofit schools, hospitals, and organizations whose purpose is to find a cure for, or help people who have, ar- thritis, asthma, birth defects, cancer, cer- ebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscu- lar dystrophy, tuberculosis, etc.
Federal, state, and local govern- ments 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 organi- zations 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 meth-
od. But do not deduct any amounts that were repaid to you. Gifts from which you benefit. If you made a gift and received a benefit in re- turn, such as food, entertainment, or merchandise, you can generally only de- duct the amount that is more than the value of the benefit. But this rule does not apply to certain membership benefits provided in return for an annual pay- ment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526.
Example. You paid $70 to a charita- ble 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 statement from the charitable organiza- tion showing the information in (1) and (2) next.
1. The amount of any money con- tributed and a description (but not value) of any property donated.
2. Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a de- scription and estimate of the value must be included. If you received only intan- gible religious benefits (such as admis- sion to a religious ceremony), the organ- ization must state this, but it does not have to describe or value the benefit.
In figuring whether a gift is $250 or more, do not combine separate dona- tions. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a sep- arate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a sepa- rate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction.
You must get the statement by the date you file your return or the due date (including exten-
sions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your re- cords.
Limit on the amount you can deduct. See Pub. 526 to figure the amount of
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your deduction if any of the following applies.
1. Your cash contributions or contri- butions of ordinary income property are more than 30% of the amount on Form 1040, line 38.
2. Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38.
3. You gave gifts of property that increased in value or gave gifts of the use of property.
Amounts You Cannot Deduct
Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vaca- tion 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 28. See the in- structions for Line 28 for details.
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, until the entire interest has been transfer- red).
Gifts to individuals and groups that are run for personal profit.
Gifts to foreign organizations. But you may be able to deduct gifts to cer- tain 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 di- rect 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 con- nection with a contribution to a charita- ble organization. See Pub. 526 for ex- ceptions.
Cost of tuition. But you may be able to deduct this as a job education ex-
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pense on line 21; as a tuition and fees deduction on Form 1040, line 34; or take an education credit (see Form 8863).
Line 16 Gifts by Cash or Check Enter on line 16 the total gifts you made in cash or by check (including out-of-pocket expenses). 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 con- tribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Do not attach the record to your tax return. Instead, keep it with your other tax records.
Line 17 Other Than by Cash or Check Enter your contributions of property. 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 condi- tions of the sale. For more details on de- termining the value of donated property, see Pub. 561.
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. If you deduct more than $500 for a contribution of a motor vehi- cle, boat, or airplane, you must also at- tach a statement from the charitable or- ganization to your return. The organiza- tion may use Form 1098-C to provide the required information. If your total deduction is over $5,000, you may also have to get appraisals of the values of the donated property. This amount is $500 for certain contributions of cloth- ing and household items (see below).
See Form 8283 and its instructions for details. Contributions of clothing and house- hold items. A deduction for these con- tributions will be allowed only if the items are in good used condition or bet- ter. However, this rule does not 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 prop- erty. 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 prop- erty if you must reduce it by any ordina- ry 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 your total deduction for gifts of property is over $500, you gave less than your entire in-
terest in the property, or you made a “qualified conservation contribution,” your records should contain additional information. See Pub. 526 for details.
Line 18 Carryover From Prior Year Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for de- tails.
CAUTION !
Casualty and Theft Losses Line 20 Complete and attach Form 4684 to fig- ure the amount of your loss to enter on line 20.
You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive dry- wall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution.
You can deduct personal casualty or theft losses only 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) above) is more than 10% of the amount on Form 1040, line 38.
Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corro- sive drywall that was installed between 2001 and 2008, you may be able to de- duct on line 20 those amounts paid. See Pub. 547 for details.
Use Schedule A, line 23, to deduct the costs of proving that you had a prop- erty loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.
Job Expenses and Certain Miscellaneous Deductions You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38.
Pub. 529 discusses the types of ex- penses that can and cannot be deducted.
Examples of Expenses You Cannot Deduct
Political contributions.
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Legal expenses for personal mat- ters that do not produce taxable income.
Lost or misplaced cash or property. Expenses for meals during regular
or extra work hours. The cost of entertaining friends. Commuting expenses. See Pub.
529 for the definition of commuting. Travel expenses for employment
away from home if that period of em- ployment exceeds 1 year. See Pub. 529 for an exception for certain federal em- ployees.
Travel as a form of education. Expenses of attending a seminar,
convention, or similar meeting unless it is related to your employment.
Club dues. Expenses of adopting a child. But
you may be able to take a credit for adoption expenses. See Form 8839 for details.
Fines and penalties. Expenses of producing tax-exempt
income.
Line 21 Unreimbursed Employee Expenses Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimburse- ments.)
An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A neces- sary expense is one that is helpful and appropriate for your business. An ex- pense does not have to be required to be considered necessary.
But you must fill in and attach Form 2106 if either (1) or (2), next, applies.
1. You claim any travel, transporta- tion, meal, or entertainment expenses for your job.
2. Your employer paid you for any of your job expenses that you would otherwise report on line 21.
If you used your own vehicle, are using the standard mileage rate, and (2) earlier, does not
apply, you may be able to file Form 2106-EZ instead.
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If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted line next to line 21. If you need more space, attach a statement showing the type and amount of each expense. Enter the total of all these expenses on line 21.
Do not include on line 21 any educator expenses you deduc- ted on Form 1040, line 23.
Examples of other expenses to in- clude on line 21 are:
Safety equipment, small tools, and supplies needed for your job.
Uniforms required by your em- ployer that are not suitable for ordinary wear.
Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
Physical examinations required by your employer.
Dues to professional organizations and chambers of commerce.
Subscriptions to professional jour- nals.
Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.
Certain business use of part of your home. For details, including limits that apply, use TeleTax topic 509 (see the Form 1040 instructions) or see Pub. 587.
Certain educational expenses. For details, use TeleTax topic 513 (see the Form 1040 instructions) or see Pub. 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040, line 34.
You may be able to take a credit for your educational ex- penses instead of a deduction.
See Form 8863 for details.
Line 22 Tax Preparation Fees Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit or debit card, include the convenience fee you were charged on line 23 instead of this line.
CAUTION !
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Line 23 Other Expenses Enter the total amount you paid to pro- duce or collect taxable income and man- age or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 23.
Examples of expenses to include on line 23 are:
Certain legal and accounting fees. Clerical help and office rent. Custodial (for example, trust ac-
count) fees. Your share of the investment ex-
penses of a regulated investment compa- ny.
Certain losses on nonfederally in- sured deposits in an insolvent or bank- rupt financial institution. For details, in- cluding limits that apply, see Pub. 529.
Casualty and theft losses of proper- ty used in performing services as an em- ployee from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
Deduction for repayment of amounts under a claim of right if $3,000 or less.
Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card.
Other Miscellaneous Deductions Line 28 Only the expenses listed next can be de- ducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 28.
Gambling losses (gambling losses include, but are not limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gam-
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bling winnings reported on Form 1040, line 21.
Casualty and theft losses of in- come-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
Loss from other activities from Schedule K-1 (Form 1065-B), box 2.
Federal estate tax on income in re- spect of a decedent.
Amortizable bond premium on bonds acquired before October 23, 1986.
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.
For more details, see Pub. 529.
Total Itemized Deductions Line 30 If you elect to itemize for state tax or other purposes even though your itemiz- ed deductions are less than your stand- ard deduction, check the box on line 30.
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2012 Optional State and Certain Local Sales Tax Tables Income
At least
But less than
Exemptions
1 2 3 4 5 Over
5
$0 20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
Connecticut
ColoradoCalifornia1ArkansasAlabama Arizona
District of Columbia FloridaIncome $0
20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
Exemptions Exemptions Exemptions
IllinoisIdaho
Hawaii4Georgia
Income
$0 20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
1 2 3 4 5 Over
5 1 2 3 4 5 Over
5 1 2 3 4 5 Over
5 1 2 3 4 5 Over
5
MarylandMaineLouisianaKentuckyIncome $0
20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
Income
$0 20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
4.0000% 6.6000% 6.0000% 7.2500% 2.9000%
Exemptions
6.3500% 6.0000% 6.0000% 4.0000% 4.0000%
Massachusetts
Indiana Iowa Kansas
Michigan Minnesota Mississippi Missouri Nebraska
6.0000% 6.2500% 7.0000% 6.0000% 6.3000%
6.0000% 4.0000% 5.0000% 6.0000% 6.2500%
6.0000% 6.8750% 7.0000% 4.2250% 5.5000%
(Continued)
235 346 399 444
483 518 551 581 609
646 695 738 781 818
1002
274 401 463 514
559 599 636 671 703
745 802 850 899 942
1150
300 438 505 561
609 653 694 731 766
811 872 925 977
1024
1249
320 337 360 467 491 524 538 565 603 597 626 668
648 681 726 695 729 777 738 774 825 777 815 869 814 854 910
862 904 963 927 972 1035 983 1031 1097
1038 1088 1158 1087 1139 1213
1325 1388 1476
289 312 327 337 346 358 467 503 526 543 557 575 557 601 628 648 664 686 635 684 715 738 757 781
704 759 794 819 839 867 768 828 865 892 915 944 828 892 932 962 986 1018 883 952 994 1026 1051 1086 936 1008 1054 1087 1114 1150
1005 1083 1131 1167 1196 1235 1100 1185 1238 1277 1308 1351 1183 1274 1331 1373 1406 1452 1266 1363 1423 1468 1504 1553 1340 1442 1507 1554 1592 1643
1710 1840 1922 1982 2030 2095
315 346 365 380 391 407 496 544 574 597 615 640 586 643 679 706 727 757 663 728 768 799 823 856
732 803 848 881 908 945 795 871 920 956 986 1025 853 936 988 1027 1058 1101 907 995 1050 1092 1125 1170 958 1051 1109 1153 1188 1236
1025 1124 1187 1233 1271 1322 1116 1224 1292 1343 1384 1440 1196 1311 1384 1438 1482 1542 1274 1397 1475 1533 1580 1643 1345 1475 1557 1618 1667 1734
1693 1857 1960 2036 2098 2182
307 329 343 353 361 372 493 528 550 566 579 596 588 630 655 674 689 710 669 716 745 767 784 807
742 794 826 850 869 895 809 865 900 926 946 974 871 932 970 997 1019 1049 929 994 1034 1063 1087 1119 984 1052 1095 1126 1151 1184
1056 1129 1175 1208 1235 1271 1155 1235 1285 1321 1350 1389 1242 1327 1380 1419 1451 1493 1328 1419 1476 1517 1551 1596 1405 1501 1561 1605 1641 1688
1790 1912 1988 2044 2088 2148
119 130 138 143 148 154 185 203 214 223 230 239 219 240 253 263 271 282 247 271 286 297 306 318
273 298 315 327 337 350 296 323 341 354 365 380 317 347 366 380 391 407 337 369 389 404 416 432 356 389 410 426 439 456
381 416 439 456 469 488 415 453 477 496 510 530 444 485 511 530 546 567 473 517 544 565 582 604 499 545 574 596 613 637
629 686 722 749 771 800
310 334 349 361 370 382 492 531 555 573 587 606 584 630 659 680 697 720 662 715 747 771 790 816
732 790 826 853 874 903 796 859 898 927 950 981 856 924 966 997 1021 1055 911 983 1028 1061 1088 1123 964 1040 1087 1122 1150 1188
1032 1114 1165 1202 1232 1272 1126 1215 1270 1311 1344 1388 1208 1303 1363 1406 1441 1488 1289 1391 1454 1501 1538 1588 1362 1470 1536 1586 1625 1678
1723 1859 1943 2006 2055 2123
203 218 227 234 239 247 328 352 367 378 386 398 392 421 438 451 462 476 447 480 500 514 526 542
497 532 555 571 584 602 542 581 605 623 637 656 584 626 652 671 687 708 624 668 696 717 733 755 661 708 738 759 777 800
710 761 792 816 834 859 778 833 867 893 913 941 836 896 933 960 982 1012 895 959 998 1027 1051 1082 948 1015 1057 1088 1113 1146
1211 1296 1350 1389 1420 1463
282 304 317 327 335 346 451 485 507 522 535 552 537 577 603 621 636 657 610 656 685 706 723 746
676 727 758 782 801 826 735 791 825 851 871 899 792 851 888 916 938 967 844 907 947 976 999 1031 893 960 1002 1033 1057 1091
958 1029 1074 1107 1134 1169 1046 1125 1173 1209 1238 1277 1123 1207 1260 1298 1329 1371 1200 1290 1346 1387 1420 1464 1269 1364 1423 1466 1501 1548
1612 1732 1806 1861 1905 1965
164 180 190 197 203 211 258 282 297 309 318 331 305 333 351 365 376 390 345 377 398 413 425 441
381 416 439 455 469 487 414 452 476 494 508 528 445 485 511 530 546 567 473 516 543 564 580 603 500 545 574 595 613 636
535 583 614 637 655 681 583 635 669 694 714 741 625 681 716 743 765 794 666 726 764 792 815 846 703 766 806 836 860 893
888 967 1016 1054 1084 1124
282 322 348 368 384 407 423 483 522 552 576 610 492 561 607 641 669 708 550 627 678 716 748 791
601 685 740 782 816 864 647 738 797 842 878 929 690 786 849 897 936 990 729 831 897 948 989 1046 766 873 942 995 1039 1099
814 927 1001 1058 1103 1167 880 1001 1081 1142 1191 1260 936 1065 1150 1214 1267 1340 991 1128 1218 1286 1341 1418
1041 1184 1278 1349 1408 1488
1282 1457 1572 1660 1731 1830
349 407 445 475 500 534 519 603 659 702 738 788 601 698 762 812 853 910 670 777 849 904 949 1013
731 847 925 985 1034 1103 786 910 993 1057 1110 1184 837 969 1057 1125 1181 1259 884 1023 1115 1187 1246 1328 929 1073 1170 1245 1306 1393
986 1139 1242 1321 1386 1477 1064 1228 1338 1423 1493 1591 1131 1305 1422 1511 1585 1689 1198 1381 1504 1598 1676 1785 1257 1449 1577 1676 1758 1872
1547 1779 1934 2054 2153 2290
262 290 307 321 332 346 408 449 476 496 512 535 481 529 560 583 602 628 543 596 631 657 678 707
598 656 694 723 746 778 648 711 752 782 807 842 695 762 805 838 865 902 739 809 855 890 918 957 780 854 902 938 968 1009
834 912 963 1002 1034 1077 907 992 1047 1089 1123 1170 971 1061 1120 1164 1200 1250
1034 1130 1192 1239 1277 1330 1091 1192 1257 1306 1346 1402
1373 1496 1576 1637 1686 1754
306 337 358 373 385 473 522 552 575 594 556 613 649 676 698 626 690 731 761 786
689 759 803 837 864 745 821 869 905 934 798 879 931 969 1000 847 933 987 1028 1061 893 983 1040 1083 1118
953 1049 1110 1156 1193 1035 1139 1205 1255 1295 1105 1217 1288 1340 1383 1176 1294 1369 1425 1470 1239 1363 1442 1501 1549
1547 1702 1800 1874 1933
322 338 350 360 373 513 539 558 573 594 610 640 663 681 706 692 727 753 773 801
766 804 833 856 886 833 875 906 930 964 896 941 974 1001 1037 955 1002 1038 1066 1104
1010 1060 1098 1128 1168
1082 1136 1176 1208 1252 1181 1240 1284 1319 1366 1267 1331 1378 1415 1466 1353 1421 1471 1511 1565 1430 1502 1555 1597 1654
1812 1902 1969 2023 2095
296 472 561 637
705 767 825 878 929
996 1087 1166 1245 1316
1667
399 462 503 536 562 599 598 691 753 801 840 894 695 803 875 930 975 1038 777 897 977 1038 1088 1158
849 980 1066 1133 1188 1264 913 1054 1147 1219 1277 1359 973 1123 1222 1298 1361 1448
1029 1186 1291 1371 1437 1529 1080 1246 1356 1440 1509 1606
1148 1323 1440 1529 1603 1705 1239 1429 1554 1650 1729 1839 1318 1519 1652 1754 1838 1955 1396 1608 1749 1857 1946 2069 1466 1688 1836 1949 2042 2171
1804 2076 2256 2394 2508 2666
401 619 727 819
900 974
1042 1106 1165
1243 1349 1441 1532 1614
2014
254 279 295 306 316 329 400 438 462 480 494 514 472 517 545 567 584 607 535 585 617 641 660 686
590 645 680 707 728 756 640 700 738 766 789 820 688 752 792 823 847 880 731 799 842 874 900 936 773 844 889 923 951 988
827 903 951 988 1017 1056 901 984 1036 1075 1107 1150 965 1054 1110 1152 1185 1231
1029 1123 1183 1227 1263 1312 1087 1186 1248 1295 1333 1384
1371 1494 1573 1631 1678 1742
187 201 210 216 221 228 300 322 336 346 354 364 357 383 400 411 421 434 407 436 454 468 479 493
451 483 503 518 530 546 491 526 548 564 577 595 528 566 590 608 621 640 563 604 629 648 662 682 596 639 666 685 701 722
640 686 714 735 752 775 699 749 780 803 822 847 751 805 838 863 883 909 802 860 896 922 943 971 849 910 947 975 997 1027
1079 1156 1204 1239 1267 1305
173 186 194 200 205 211 279 299 312 321 329 339 333 357 372 383 392 404 379 406 423 436 446 460
420 451 469 483 495 510 458 491 511 527 539 555 494 529 551 567 580 598 527 564 588 605 619 638 558 598 623 641 656 675
599 642 668 688 704 725 656 702 731 752 770 793 705 755 786 809 827 852 754 807 840 865 884 911 798 854 889 915 936 964
1018 1089 1134 1166 1193 1228
251 273 287 297 306 318 399 434 456 472 486 504 475 515 541 561 576 598 539 585 614 636 654 678
597 648 680 704 723 750 650 704 739 765 786 815 700 758 795 823 846 876 745 807 847 877 901 933 789 854 896 927 952 987
846 916 960 994 1021 1058 924 1000 1048 1085 1114 1154
213 232 244 253 260 270 330 359 377 390 401 416 388 422 443 458 471 488 438 475 499 516 530 550
482 523 548 568 583 604 522 565 593 614 631 653 559 606 635 658 675 700 593 643 674 698 717 742 626 678 711 736 755 782
668 724 759 785 806 835 726 786 824 853 876 907
244 266 280 290 298 309 381 415 436 452 465 482 450 489 514 533 548 568 509 553 581 602 618 641
561 609 640 663 681 706 608 661 694 718 738 765 653 709 744 771 792 821 694 753 791 819 841 872 733 795 835 864 888 920
783 850 892 924 949 983 853 925 971 1005 1032 1070
284 304 316 325 332 342 453 484 503 518 529 544 538 575 598 615 629 647 611 653 679 698 714 734
676 723 752 773 790 813 735 786 817 840 859 884 791 845 879 904 924 951 842 900 936 963 984 1013 891 952 991 1019 1041 1071
955 1021 1062 1092 1116 1148 1042 1114 1159 1192 1218 1253
469 535 578 611 638 675 704 803 867 916 956 1011 819 933 1008 1064 1111 1175 916 1043 1126 1189 1241 1312
1001 1140 1230 1299 1355 1433 1078 1226 1324 1398 1458 1542 1149 1307 1411 1490 1554 1643 1215 1382 1491 1574 1642 1736 1276 1452 1566 1653 1725 1823
1356 1542 1664 1757 1832 1937 1465 1666 1797 1896 1978 2091
187 209 223 234 243 255 293 327 349 366 379 398 346 386 412 431 447 469 391 436 465 487 505 530
431 481 513 537 557 584 468 521 556 582 603 633 502 559 596 624 647 678 534 594 634 663 688 721 564 628 669 700 726 761
603 671 715 749 776 813 656 730 778 814 844 884
993 1073 1125 1164 1195 1238 1061 1146 1201 1243 1276 1322 1122 1212 1270 1314 1349 1397
1426 1539 1611 1665 1709 1769
777 841 881 911 936 969 827 894 937 969 995 1030 871 943 988 1021 1048 1085
1092 1180 1236 1277 1311 1356
913 991 1039 1076 1105 1145 973 1056 1107 1146 1177 1219
1027 1114 1168 1209 1241 1286
1294 1401 1469 1519 1560 1615
1119 1196 1243 1279 1307 1345 1194 1276 1327 1365 1395 1435 1262 1349 1403 1443 1474 1517
1599 1709 1777 1828 1868 1922
1559 1772 1911 2017 2104 2223 1651 1877 2024 2136 2228 2354 1734 1970 2125 2242 2338 2471
2136 2425 2615 2758 2876 3038
703 782 833 872 903 946 749 833 888 929 962 1008 791 879 936 980 1015 1063
997 1107 1178 1231 1275 1335
269 291 304 314 322 333 429 463 484 500 513 530 509 550 575 594 609 629 578 624 653 674 691 714
640 691 723 746 765 791 696 751 786 812 832 860 748 808 845 873 895 925 797 861 900 930 953 985 843 911 952 983 1008 1042
904 976 1021 1054 1081 1116 986 1065 1114 1150 1179 1218
1058 1143 1195 1234 1265 1307 1130 1220 1276 1318 1351 1396 1194 1289 1349 1393 1428 1475
1512 1633 1708 1764 1808 1868
A-13
Page 14 of 12 Fileid: … /I1040SCHA/2012/A/XML/Cycle06/source 14:20 - 11-Jan-2013
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2012 Optional State and Certain Local Sales Tax Tables (Continued) Income
At least
But less than
Exemptions
1 2 3 4 5 Over
5
$0 20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
North Dakota
North CarolinaNew YorkNew MexicoNevada2 New Jersey 3
Ohio OklahomaIncome $0
20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
Exemptions Exemptions Exemptions
South DakotaSouth Carolina
Rhode IslandPennsylvania
Income
$0 20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
1 2 3 4 5 Over
5 1 2 3 4 5 Over
5 1 2 3 4 5 Over
5 1 2 3 4 5 Over
5
West VirginiaWashingtonVirginiaVermontIncome $0
20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
Income
$0 20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
6.8500% 7.0000% 5.1250% 4.0000% 4.7500%
Exemptions
5.0000% 5.5000% 4.5000% 6.0000% 7.0000%
Wisconsin
Tennessee Texas Utah
Wyoming
6.0000% 4.0000% 7.0000% 6.2500% 4.7000%
6.0000% 4.0000% 6.5000% 6.0000% 5.0000%
4.0000%
1
2
3
4
285 310 326 337 347 360 441 478 502 520 534 554 518 562 590 611 627 650 584 633 664 688 706 732
642 696 731 756 776 804 695 754 790 818 840 870 745 807 847 876 899 931 791 857 898 929 954 988 834 903 947 980 1006 1041
891 964 1011 1045 1073 1111 968 1048 1098 1135 1165 1206
1035 1120 1174 1213 1245 1289 1101 1192 1248 1291 1324 1370 1161 1256 1316 1360 1395 1444
1455 1573 1646 1701 1745 1805
298 318 330 339 346 356 473 505 524 538 550 565 562 599 622 639 652 670 637 679 705 724 739 760
705 751 780 801 818 840 766 816 847 870 888 913 823 878 911 936 955 982 877 934 970 996 1017 1045 927 988 1025 1053 1075 1105
993 1058 1098 1128 1151 1183 1083 1154 1198 1230 1256 1291 1162 1238 1285 1319 1347 1384 1240 1321 1371 1408 1437 1477 1310 1395 1448 1487 1518 1560
1657 1765 1831 1880 1920 1972
276 297 311 320 328 339 432 466 486 502 514 530 511 550 574 592 607 626 577 621 649 669 685 707
636 685 715 738 756 780 690 743 776 800 819 845 740 797 832 858 879 907 787 847 884 912 934 964 830 894 933 963 986 1017
888 956 998 1029 1054 1087 966 1040 1086 1120 1147 1183
1034 1113 1162 1198 1227 1266 1101 1185 1238 1276 1307 1348 1161 1250 1305 1346 1379 1422
1459 1570 1639 1690 1731 1786
171 183 190 196 200 206 270 289 301 310 317 326 320 343 357 367 375 386 363 388 404 416 425 437
401 429 446 459 469 483 436 466 485 499 510 525 468 501 521 536 548 564 499 533 554 570 583 600 527 563 586 603 616 634
564 603 627 645 659 679 615 658 684 703 719 740 659 705 733 754 770 793 703 752 782 804 822 846 743 794 826 849 868 893
938 1002 1042 1072 1095 1127
253 283 302 317 329 345 390 436 465 488 506 530 457 511 546 572 593 622 515 575 614 644 667 700
566 632 675 707 733 769 612 683 730 764 792 831 655 732 781 818 848 889 695 776 828 867 899 943 732 817 872 914 947 993
781 872 930 974 1010 1059 847 946 1009 1057 1096 1149 905 1010 1078 1128 1170 1226 962 1073 1145 1199 1243 1303
1013 1130 1206 1263 1309 1372
1263 1409 1503 1573 1630 1709
194 216 230 241 250 262 304 337 359 376 389 408 360 399 424 443 459 481 407 451 479 501 518 543
449 497 528 552 571 598 488 539 573 598 619 648 524 579 615 642 664 695 557 615 653 682 706 738 589 650 690 720 745 779
631 695 738 770 797 833 687 757 803 838 867 906 737 811 860 897 928 970 786 865 917 956 988 1033 830 913 968 1009 1043 1090
1048 1151 1219 1270 1312 1370
262 282 294 303 310 320 417 447 466 481 492 507 495 531 553 570 583 601 561 602 628 647 662 682
621 666 694 715 732 754 675 724 755 777 795 819 726 778 811 836 855 881 773 829 864 890 910 938 817 876 913 941 962 992
876 939 978 1008 1031 1062 955 1024 1067 1099 1124 1159
1025 1099 1145 1179 1206 1243 1094 1173 1222 1258 1287 1326 1156 1239 1291 1329 1360 1401
1463 1568 1634 1682 1720 1772
272 312 337 357 374 396 414 473 512 541 566 599 484 552 597 632 660 699 543 619 669 708 739 783
595 678 733 775 809 857 642 732 791 836 873 924 686 782 845 893 932 986 727 828 894 945 986 1044 765 871 941 994 1037 1098
815 927 1001 1058 1104 1168 883 1004 1084 1145 1195 1264 942 1071 1155 1220 1273 1346
1000 1136 1226 1294 1350 1428 1052 1195 1289 1361 1420 1501
1307 1482 1598 1686 1758 1858
236 254 266 275 282 291 367 396 414 427 438 453 433 467 488 503 516 533 489 527 550 568 582 601
538 580 606 625 641 662 583 628 656 677 694 717 625 673 704 726 744 768 664 715 747 771 790 816 701 755 788 813 833 860
749 806 842 869 890 919 814 876 915 944 968 999 871 937 979 1010 1035 1068 927 998 1042 1075 1101 1137 978 1052 1099 1133 1161 1198
1226 1319 1377 1420 1454 1501
271 296 312 323 333 345 415 452 476 494 508 527 486 529 557 577 594 616 545 594 625 648 666 692
598 652 685 710 731 758 646 703 740 767 789 818 691 752 791 819 843 874 732 796 837 868 893 926 770 838 881 913 939 975
821 893 939 973 1000 1038 889 967 1017 1054 1083 1124 948 1032 1084 1124 1155 1198
1007 1095 1151 1193 1226 1272 1059 1152 1211 1254 1290 1338
1315 1430 1502 1556 1600 1659
284 305 318 327 335 345 448 481 502 517 529 545 531 570 594 612 626 645 602 646 673 693 709 731
665 713 744 766 784 808 722 775 808 832 851 877 776 832 868 894 914 942 825 886 923 951 973 1002 872 936 975 1005 1028 1059
934 1002 1044 1075 1100 1134 1017 1092 1138 1172 1199 1235 1090 1170 1220 1256 1285 1324 1163 1248 1301 1339 1370 1412 1228 1318 1373 1414 1447 1491
1550 1663 1733 1784 1825 1881
262 301 326 345 361 383 398 455 493 522 545 578 464 531 574 608 635 673 519 594 643 680 711 754
569 650 704 745 778 824 613 701 758 802 838 888 654 748 809 856 895 948 692 791 856 906 946 1002 728 832 900 952 995 1054
775 885 957 1013 1058 1120 838 957 1035 1095 1143 1211 892 1019 1102 1166 1218 1289 946 1080 1168 1236 1291 1367 994 1135 1228 1298 1356 1436
1229 1403 1516 1603 1674 1772
422 477 512 539 561 591 645 727 780 821 854 899 754 850 912 959 998 1051 847 954 1024 1076 1119 1178
929 1046 1122 1180 1227 1291 1003 1129 1211 1273 1324 1393 1073 1207 1294 1360 1414 1488 1136 1278 1370 1440 1497 1576 1196 1345 1442 1516 1576 1658
1275 1433 1536 1614 1678 1766 1381 1553 1664 1748 1817 1912 1474 1656 1774 1864 1937 2038 1565 1758 1883 1978 2056 2162 1647 1849 1981 2081 2162 2274
2047 2297 2459 2582 2682 2820
301 328 345 357 368 381 478 521 547 567 583 605 567 618 650 673 692 718 643 701 737 764 785 814
711 775 815 844 868 900 773 842 885 918 943 978 831 905 952 986 1014 1052 885 964 1013 1050 1080 1120 936 1019 1071 1110 1142 1184
1002 1092 1148 1189 1223 1268 1093 1191 1252 1297 1334 1383 1173 1277 1343 1391 1430 1483 1251 1363 1433 1484 1526 1583 1322 1440 1514 1568 1612 1672
1672 1820 1914 1983 2038 2114
271 303 324 340 352 370 418 467 498 522 542 568 490 548 585 613 635 667 552 616 658 689 715 750
607 677 723 757 785 823 656 732 781 818 849 890 703 784 836 876 908 952 745 831 887 929 963 1009 785 876 934 978 1014 1063
838 934 997 1044 1082 1134 910 1014 1081 1132 1173 1230 972 1083 1155 1209 1253 1313
1033 1151 1227 1285 1331 1395 1089 1212 1292 1353 1402 1469
1359 1513 1612 1686 1747 1830
176 190 198 204 209 216 267 287 300 309 316 326 312 335 349 360 369 380 349 375 391 403 413 426
382 411 428 441 452 466 412 443 462 476 487 502 440 473 493 508 520 536 466 500 521 537 550 567 490 526 548 565 578 596
522 560 583 601 615 634 564 605 631 650 665 686 601 645 672 692 708 730 638 684 713 734 751 774 671 719 749 771 789 813
830 889 926 953 975 1005
176 198 213 224 233 246 271 305 327 344 358 377 318 358 384 403 419 442 358 403 432 454 472 496
394 442 474 498 518 545 426 478 513 539 560 589 456 512 549 576 599 630 484 543 582 611 635 668 510 573 613 644 669 703
545 611 654 687 713 750 592 663 710 745 774 814 632 708 758 796 826 869 673 753 806 846 878 923 709 794 849 890 925 972
887 992 1059 1111 1153 1211
305 330 345 357 366 379 487 527 552 570 585 605 580 627 657 679 696 720 659 713 746 771 791 818
730 789 826 854 876 906 794 859 899 929 953 986 855 924 968 1000 1026 1061 911 985 1031 1066 1093 1130 965 1043 1091 1128 1157 1196
1035 1118 1171 1209 1240 1282 1130 1221 1279 1321 1355 1401 1214 1312 1373 1418 1454 1504 1297 1401 1466 1515 1554 1606 1372 1482 1551 1602 1643 1698
315 347 368 383 395 412 495 546 578 603 622 649 586 646 684 713 736 767 663 731 774 806 832 868
732 807 854 890 918 958 794 875 927 965 997 1039 852 940 995 1036 1070 1115 906 999 1058 1102 1138 1186 957 1055 1117 1164 1201 1252
1024 1129 1195 1245 1285 1340 1116 1229 1302 1356 1399 1459 1195 1317 1394 1452 1499 1562 1274 1403 1486 1548 1597 1665 1344 1481 1568 1633 1686 1757
247 268 281 291 298 309 392 425 446 461 473 490 466 505 529 547 561 581 528 572 600 620 637 659
584 633 663 686 704 728 634 688 721 745 765 791 682 739 775 801 822 851 726 787 825 853 875 906 768 832 872 902 925 957
822 891 934 966 991 1025 897 972 1019 1053 1081 1118 962 1042 1092 1129 1159 1199
1026 1112 1165 1205 1237 1279 1084 1175 1231 1273 1306 1352
187 201 210 216 221 228 299 321 334 344 352 363 356 382 398 409 419 432 404 434 452 465 476 490
448 480 500 515 527 543 487 522 544 560 573 590 524 562 586 603 617 635 559 599 624 642 657 677 591 634 660 680 695 716
634 680 708 729 745 768 693 742 773 796 814 838 744 797 830 854 873 900 794 851 886 912 933 961 840 900 937 964 986 1016
1742 1881 1969 2033 2085 2155 1692 1865 1974 2056 2122 2212 1371 1485 1556 1609 1651 1708
The California table includes the 1.25% uniform local sales tax rate in addition to the 6% state sales tax rate for a total of 7.25%.
The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate.
Residents of Salem County, New Jersey should deduct only half of the amount in the state table.
Note. Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to determine their local sales tax amount.
1066 1142 1189 1223 1251 1288
The 4.0000% rate for Hawaii is actually an excise tax but is treated as a sales tax for purposes of this deduction.
A-14
Page 15 of 12 Fileid: … /I1040SCHA/2012/A/XML/Cycle06/source 14:20 - 11-Jan-2013
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Which Optional Local Sales Tax Table Should I Use? IF you live in the state of... AND you live in...
THEN use Local Table...
Alaska
Arizona
Arkansas
Colorado
Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver County, El Paso County, Larimer County, Pueblo County, or any other locality
Any locality
Any locality
C
A
B
C
Georgia
B
Mesa or Tucson
Illinois
Louisiana
New York
North Carolina Any locality
B
A
Any locality
C
A
Aurora, City of Boulder, Fort Collins, Jefferson County, Lakewood, Longmont, or City of Pueblo
Any locality
A
One of the following counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates Or the City of Oneida
B
Any other locality D
Chandler, Gilbert, Glendale, Peoria, Phoenix, Scottsdale, Tempe, Yuma, or any other locality
Missouri
South Carolina Newberry County
Cherokee County, Chester�eld County, Darlington County, Dillon County, Horry County, Jasper County, Lee County, Lexington County, Myrtle Beach, Charleston County, or any other locality
Tennessee Any locality
Utah Any locality
Virginia
West Virginia
Any locality
B
B
Huntington, Williamstown C Any other locality None
B
A
A
Any locality
B
Any locality
Chautauqua County, Chenango County, Columbia County, Delaware County, Greene County, Hamilton County, Madison County, Tioga County, Wayne County, New York City, or Norwich City
A
Arvada, Greeley, Thornton, Westminster C
2012 Optional Local Sales Tax Tables for Certain Local Jurisdictions (Based on a local sales tax rate of 1 percent)*
Income
At least
But less than
Exemptions
1 2 3 4 5 Over
5
$0 20,000 30,000 40,000
$20,000 30,000 40,000 50,000
50,000 60,000 70,000 80,000 90,000
60,000 70,000 80,000 90,000
100,000
100,000 120,000 140,000 160,000 180,000
120,000 140,000 160,000 180,000 200,000
200,000 or more
Local Table A Local Table B Local Table C Local Table D Exemptions
1 2 3 4 5 Over
5
Exemptions
1 2 3 4 5 Over
5
Exemptions
1 2 3 4 5 Over
5
*If your local rate is different from 1 percent, the local portion of your deduction for sales tax will be proportionally larger or smaller. See the instructions for line 3 of the State and Local General Sales Tax Deduction Worksheet.
42 46 49 51 52 54 50 56 61 64 67 71 63 72 77 82 85 90 43 46 48 49 50 52 65 71 75 78 80 84 76 86 92 97 102 107 95 108 117 123 128 136 68 72 75 78 79 82 76 84 88 92 94 98 88 100 108 114 119 125 111 126 136 143 150 158 80 86 89 92 94 97 86 94 99 103 106 111 99 112 121 127 133 140 125 141 152 160 167 177 91 97 101 104 106 109
95 104 109 113 117 122 109 123 133 140 145 154 136 155 166 176 183 193 100 107 112 115 117 121 103 112 118 123 126 132 117 133 143 151 157 166 147 166 179 189 197 208 109 117 121 125 128 131 110 120 127 132 135 141 126 142 153 161 168 177 157 178 191 202 210 222 117 125 130 134 137 141 117 128 134 140 144 149 133 150 162 170 177 187 166 188 202 213 222 235 125 133 139 143 146 150 123 135 142 147 151 157 140 158 170 179 187 197 174 198 213 224 234 246 132 141 147 151 154 159
132 144 151 157 162 168 149 168 181 191 199 209 186 210 226 238 248 262 141 151 157 161 165 170 143 156 164 171 176 182 162 182 196 206 215 227 201 227 244 258 268 283 154 165 171 176 180 185 153 167 176 182 188 195 172 195 209 220 229 241 214 242 260 274 286 301 165 176 183 189 193 198 163 178 187 194 200 207 183 206 222 233 243 256 227 256 276 291 303 319 176 188 196 201 206 212 172 187 197 204 210 218 193 217 233 245 255 269 238 269 290 305 318 335 186 199 207 212 217 223
216 235 247 256 263 273 239 269 289 304 317 333 295 333 358 377 392 414 235 251 261 268 274 282
A-15
- What's New
- Medical and Dental Expenses
- Examples of Medical and Dental Payments You Can Deduct
- Examples of Medical and Dental Payments You Cannot Deduct
- Line 1
- Medical and Dental Expenses
- Taxes You Paid
- Taxes You Cannot Deduct
- Line 5
- State and Local Income Taxes
- State and Local General Sales Taxes
- Actual Expenses
- Optional Sales Tax Tables
- Instructions for the State and Local General Sales Tax Deduction Worksheet
- Line 6
- Real Estate Taxes
- Line 7
- Personal Property Taxes
- Line 8
- Other Taxes
- Interest You Paid
- Lines 10 and 11
- Home Mortgage Interest
- Line 10
- Line 11
- Line 12
- Points Not Reported on Form 1098
- Line 13
- Mortgage Insurance Premiums
- Line 14
- Investment Interest
- Gifts to Charity
- Examples of Qualified Charitable Organizations
- Amounts You Can Deduct
- Amounts You Cannot Deduct
- Line 16
- Gifts by Cash or Check
- Line 17
- Other Than by Cash or Check
- Line 18
- Carryover From Prior Year
- Casualty and Theft Losses
- Line 20
- Job Expenses and Certain Miscellaneous Deductions
- Examples of Expenses You Cannot Deduct
- Line 21
- Unreimbursed Employee Expenses
- Line 22
- Tax Preparation Fees
- Line 23
- Other Expenses
- Other Miscellaneous Deductions
- Line 28
- Total Itemized Deductions
- Line 30
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