Itemized Deductions Introduction Future developments. What’s New Standard mileage rates. Medical and Dental Expenses Deceased taxpayer. More information. Examples of Medical and Dental Payments You Can Include in Calculating Your Total Medical Expenses Limit on long-term care premiums you can include. Examples of Medical and Dental Payments You Can't Include Line 1 Medical and Dental Expenses Whose medical and dental expenses can you include? Insurance premiums for certain nondependents. Reimbursements. Cafeteria plans. Taxes You Paid Taxes You Can't Deduct Line 5 Safe harbor for certain charitable contributions made in exchange for a state or local tax credit. U.S. territory taxes. Line 5a State and Local Income Taxes State and Local General Sales Taxes Actual Expenses Food, clothing, and medical supplies. Motor vehicles. Trade or business items. Refund of general sales taxes. Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Income. What if you lived in more than one state? Line 2. What if you lived in more than one locality? Line 3. What if your local general sales tax rate changed during 2023? What if you lived in more than one locality in the same state during 2023? Line 6. Line 7. Line 5b State and Local Real Estate Taxes Prepayment of next year's property taxes. Refunds and rebates. Line 5c State and Local Personal Property Taxes Prepayment of next year's property taxes. Line 6 Other Taxes Interest You Paid Line 8 Home Mortgage Interest Limits on home mortgage interest. Limit for loan proceeds not used to buy, build, or substantially improve your home. Limit on loans taken out on or before December 15, 2017. Limit on loans taken out after December 15, 2017. Limit when loans exceed the fair market value of the home. Line 8a Home mortgage interest limited. Refund of overpaid interest. More than one borrower. Shared interest reported on your Form 1098. Shared interest reported on someone else's Form 1098. Form 1098 doesn’t show all interest paid. Line 8b Seller financed mortgage. Interest reported on someone else’s Form 1098. Line 8c Points Not Reported on Form 1098 Refinancing. Line 8d Line 9 Investment Interest Exception. Gifts to Charity Examples of Qualified Charitable Organizations Amounts You Can Deduct Gifts from which you benefit. Gifts of $250 or more. Limit on the amount you can deduct. Amounts You Can't Deduct Line 11 Gifts by Cash or Check Deduction for gifts by cash or check limited. Recordkeeping. Line 12 Other Than by Cash or Check Deduction for gifts other than by cash or check limited. Valuing contributions of used items. Deduction more than $500. Contribution of motor vehicle, boat, or airplane. Contributions of clothing and household items. Recordkeeping. Line 13 Carryover From Prior Year Casualty and Theft Losses Line 15 Other Itemized Deductions Line 16 Increased Standard Deduction Reporting Net Qualified Disaster Loss Reporting Other Itemized Deductions Total Itemized Deductions Line 18 2023 Instructions for Schedule A (2023) 2023 Itemized Deductions Introduction 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. 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 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. 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, psychiatrists, psychoanalysts (medical care only), and psychologists. Medical examinations, X-ray and laboratory services, and insulin treatments your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Hospital care (including meals and lodging), clinic costs, and lab fees. Qualified long-term care services (see Pub. 502). The supplemental part of Medicare insurance (Medicare Part B). The premiums you pay for Medicare Part D insurance. A program to stop smoking and for prescription medicines to alleviate nicotine withdrawal. A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Don't deduct more than $50 a night for each person who meets the requirements in Pub. 502 under Lodging. Ambulance service and other travel costs to get medical care. If you used your own car, you can include what you spent for gas and oil to go to and from the place you received the care; or you can include 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. IF the person was, at the end of 2023, age . . . THEN the most you can include is . . . 40 or under $ 480 41–50 $ 890 51–60 $ 1,790 61–70 $ 4,770 71 or older $ 5,960 Examples of Medical and Dental Payments You Can't Include If you were age 65 or older but not entitled to social security benefits, you can include premiums you voluntarily paid for Medicare Part A coverage. 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. Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the Instructions for Form 2441. Illegal operations or drugs. Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval. Nonprescription medicines, other than insulin (including nicotine gum and certain nicotine patches). Travel your doctor told you to take for rest or a change. Funeral, burial, or cremation costs. Line 1 Medical and Dental Expenses Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements , later. If advance payments of the premium tax credit were made, or you think you may be eligible to claim a premium tax credit, fill out Form 8962 before filling out Schedule A, line 1. See Pub. 502 for how to figure your medical and dental expenses deduction. Don't forget to include insurance premiums you paid for 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 parents. See Child of divorced or separated parents in Pub. 502 for more information. Any person you could have claimed as a dependent on your return except that person received $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 onSchedule 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. You made a cash contribution to an entity described in section 170(c). In return for the cash contribution, you received a state or local tax credit. You must reduce your charitable contribution amount by the amount of the state or local tax credit you receive. If you meet these conditions, and to the extent you apply the state or local tax credit to this or a prior year's state or local tax liability, you may include this amount on line 5a, 5b, or 5c, whichever is appropriate. To the extent you apply a portion of the credit to offset your state or local tax liability in a subsequent year (as permitted by law), you may treat this amount as state or local tax paid in the year the credit is applied. For more information about this safe harbor and examples, see Treas. Reg. 1.164-3(j). U.S. territory taxes. Include taxes imposed by a U.S. territory with your state and local taxes on lines 5a, 5b, and 5c. However, don't include any U.S. territory taxes you paid that are allocable to excluded income. You may want to take a credit for U.S. territory tax 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 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 forSchedule 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 tax that you would have paid at the general sales tax rate on that vehicle. Include any state and local general sales taxes paid for a leased motor vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. You must keep your actual receipts showing general sales taxes paid to use this method. 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. 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 also must use the tables to figure your state and local general sales tax deduction. State and Local General Sales Tax Deduction Worksheet—Line 5a Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov/SalesTax. Tax Tables 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. 6. _____ 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. 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. _____ 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. 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.) 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). 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: $500 x 243/365 = $333 State B: $400 x 122/365 = 134 Total = $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 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: $100 x 243/365 = $ 67 Locality 2: $150 x 122/365 = 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 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 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: 1.00 x 273/365 = 0.748 October 1 – December 31: 1.75 x 92/365 = 0.441 Total = 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: 1.00 x 243/365 = 0.666 Locality 2: 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. 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. An aircraft or boat, but only if the tax rate was the same as the general sales tax rate. 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. 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. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. 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 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. You must look at your real estate tax bill to decide if any 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. 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 onSchedule 1 (Form 1040), line 8z, if you deducted the real estate taxes in the earlier year and the deduction reduced your tax. See Recoveries in Pub. 525 for details on how to figure the amount to include in income. Line 5c State and Local Personal Property Taxes Enter on line 5c the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value. 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. Line 6 Other Taxes Enter only one total on line 6, but list the type and amount of each tax included. Include on this line income taxes you paid to a foreign country and generation skipping tax (GST) imposed on certain income distributions. You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Schedule 3 (Form 1040), line 1, for details. Don't include taxes you paid to a U.S. territory on this line; instead, include U.S. territory taxes on the appropriate state and local tax line. Don't include federal estate tax on income in respect of a decedent on this line; instead, include it on line 16. Interest You Paid The rules for deducting interest vary, depending on whether the loan proceeds are used for business, personal, or investment activities. See 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. Use Schedule A to deduct qualified home mortgage interest and investment interest. Line 8 Home Mortgage Interest If you are a homeowner who received assistance under 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 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 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 before December 15, 2017. For qualifying debt taken out on or before December 15, 2017, you can only deduct home mortgage interest on up to $1,000,000 ($500,000 if you are married filing separately) of that debt. The only exception is for loans taken out on or before October 13, 1987; see Pub. 936 for more information about loans taken out on or before October 13, 1987. See Pub. 936 to figure your deduction if you have loans taken out on or before December 15, 2017, that exceed $1,000,000 ($500,000 if you are married filing separately). Limit on loans taken out after December 15, 2017. For qualifying debt taken out after December 15, 2017, you can only deduct home mortgage interest on up to $750,000 ($375,000 if you are married filing separately) of that debt. If you also have qualifying debt subject to the $1,000,000 limitation discussed under Limit on loans taken out on or before December 15, 2017, earlier, the $750,000 limit for debt taken out after December 15, 2017, is reduced by the amount of your qualifying debt subject to the $1,000,000 limit. An exception exists for certain loans taken out after December 15, 2017, but before April 1, 2018. If the exception applies, your loan may be treated in the same manner as a loan taken out on or before December 15, 2017; see Pub. 936 for more information about this exception. See Pub. 936 to figure your deduction if you have loans taken out after October 13, 1987, that exceed $750,000 ($375,000 if you are married filing separately). 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 forSchedule 1 (Form 1040), line 8z. More than one borrower. If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was your home, you can only deduct your share of the interest. Shared interest reported on your Form 1098. If the shared interest was reported on the Form 1098 you received, deduct only your share of the interest on line 8a. Let each of the other borrowers know what their share is. Shared interest reported on someone else's Form 1098. If the shared interest was reported on the other person's Form 1098, report your share of the interest on line 8b (as explained in Line 8b, later). Form 1098 doesn’t show all interest paid. If you paid more interest to the recipient than is shown on Form 1098, include the larger deductible amount on line 8a and explain the difference. If you are filing a paper return, explain the difference by attaching a statement to your paper return and printing “See attached” to the right of line 8a. If you are claiming the mortgage interest credit (for holders of qualified mortgage credit certificates issued 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 or let the recipient know your SSN, you may have to pay a $50 penalty. Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s Form 1098, identify the name and address of the person or persons who received a Form 1098 reporting the interest you paid. If you are filing a paper return, identify the person by attaching a statement to your paper return and printing “See attached” to the right of line 8b. Line 8c Points Not Reported on Form 1098 Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See Pub. 936 to figure the amount you can deduct. Points paid for other purposes, such as for a lender's services, aren't deductible. Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See Pub. 936 for details. If you paid off a mortgage early, deduct any remaining 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. Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends. You have no other deductible investment expenses. You have no disallowed investment interest expense from 2022. Alaska Permanent Fund dividends, including those reported 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. 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. The amount of any money contributed and a description (but not value) of any property donated. Whether the organization did or didn’t give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it doesn't have to describe or value the benefit. In figuring whether a gift is $250 or more, don't combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction. To be contemporaneous, you must get the written acknowledgment from the charitable organization by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Don't attach the contemporaneous written acknowledgment to your return. Instead, keep it for your records. Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies. Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040 or 1040-SR, line 11. Your gifts of capital gain property are more than 20% of the amount on Form 1040 or 1040-SR, line 11. You gave gifts of property that increased in value or gave gifts of the use of property. Amounts You Can't Deduct See Safe harbor for certain 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. 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. 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 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, 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: The amount of each separate casualty or theft loss is more than $100, and The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040 or 1040-SR, line 11. See the Instructions for Form 4684 and Pub. 547 for more information. Other Itemized Deductions Line 16 Increased Standard Deduction Reporting If you have a net qualified disaster loss on Form 4684, line 15, and you aren’t itemizing your deductions, you can claim an increased standard deduction using Schedule A by doing the following. 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. List your standard deduction amount on the dotted line next to line 16 as "Standard Deduction Claimed With Qualified Disaster Loss." Combine the two amounts on line 16 and enter on Form 1040 or 1040-SR, line 12. Do not enter an amount on any other line of Schedule A. For more information on how to determine your increased standard deduction, see Pub. 976. Net Qualified Disaster Loss Reporting If you have a net qualified disaster loss on Form 4684, line 15, and you are itemizing your deductions, list the amount from Form 4684, line 15, on the dotted line next to line 16 as "Net Qualified Disaster Loss" and include with your other miscellaneous deductions on line 16. Also be sure to attach Form 4684. Don't include your net qualified disaster loss on line 15. 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 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 Family Size Family Size Family Size At least But less than 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 Income Alabama 2 4.0000% Arizona 2 5.6000% Arkansas 2 6.5000% $0 $20,000 365 436 485 523 555 600 382 428 458 480 498 522 470 532 572 603 628 662 $20,000 $30,000 490 583 646 696 738 796 547 612 654 686 711 746 667 755 812 855 890 938 $30,000 $40,000 551 654 725 780 826 891 630 705 753 790 819 859 766 867 932 981 1021 1076 $40,000 $50,000 602 714 790 850 899 970 701 784 837 878 910 955 850 961 1033 1088 1132 1193 $50,000 $60,000 646 765 847 910 963 1038 763 853 911 955 990 1039 923 1044 1122 1181 1229 1295 $60,000 $70,000 685 811 897 964 1020 1098 818 915 977 1024 1062 1114 989 1118 1202 1265 1316 1387 $70,000 $80,000 721 852 942 1012 1070 1153 869 972 1038 1087 1127 1182 1049 1186 1274 1341 1395 1470 $80,000 $90,000 753 890 983 1056 1117 1203 916 1024 1093 1145 1188 1245 1104 1248 1341 1411 1468 1547 $90,000 $100,000 783 925 1022 1097 1160 1249 959 1073 1145 1200 1244 1304 1156 1306 1403 1477 1536 1619 $100,000 $120,000 823 971 1072 1151 1217 1309 1017 1137 1214 1272 1318 1382 1223 1382 1485 1563 1626 1713 $120,000 $140,000 874 1030 1137 1220 1289 1387 1092 1220 1302 1364 1414 1483 1311 1481 1591 1674 1742 1835 $140,000 $160,000 920 1084 1196 1283 1355 1457 1160 1296 1384 1449 1503 1575 1392 1572 1688 1776 1848 1947 $160,000 $180,000 963 1134 1250 1340 1415 1522 1223 1366 1458 1528 1584 1660 1465 1655 1777 1870 1945 2049 $180,000 $200,000 1002 1179 1300 1393 1471 1581 1282 1432 1528 1601 1659 1740 1534 1733 1861 1958 2037 2145 $200,000 $225,000 1043 1227 1351 1448 1529 1643 1343 1500 1601 1677 1738 1822 1606 1813 1947 2048 2131 2244 $225,000 $250,000 1086 1277 1406 1506 1590 1708 1408 1573 1678 1757 1822 1910 1682 1899 2039 2145 2231 2349 $250,000 $275,000 1127 1323 1456 1560 1647 1769 1469 1640 1750 1833 1900 1992 1753 1979 2125 2235 2325 2448 $275,000 $300,000 1165 1367 1504 1611 1700 1826 1527 1705 1819 1905 1974 2070 1820 2055 2206 2321 2414 2542 $300,000 or more 1384 1620 1780 1905 2008 2154 1863 2080 2219 2323 2407 2523 2212 2496 2679 2818 2930 3085 Income California 3 7.2500% Colorado 2 2.9000% Connecticut 4 6.3500% $0 $20,000 490 561 607 643 672 712 197 228 248 264 277 295 405 449 477 498 514 537 $20,000 $30,000 679 776 839 887 926 981 275 317 345 366 384 409 578 640 680 710 734 767 $30,000 $40,000 774 883 954 1008 1053 1114 314 362 393 417 437 465 665 737 783 817 845 882 $40,000 $50,000 853 972 1050 1110 1158 1226 347 399 434 460 482 513 738 819 869 907 938 980 $50,000 $60,000 923 1051 1135 1199 1251 1324 376 432 469 498 521 554 803 890 946 987 1020 1066 $60,000 $70,000 985 1121 1210 1278 1334 1410 402 461 501 531 556 591 861 955 1014 1058 1094 1142 $70,000 $80,000 1041 1185 1278 1350 1408 1489 425 488 530 562 588 625 914 1013 1076 1123 1161 1212 $80,000 $90,000 1093 1243 1341 1416 1477 1562 447 513 556 590 617 656 963 1067 1133 1183 1223 1277 $90,000 $100,000 1141 1298 1400 1478 1541 1630 467 535 581 616 645 685 1008 1117 1187 1239 1280 1337 $100,000 $120,000 1205 1369 1477 1559 1626 1718 493 566 613 650 680 722 1068 1184 1257 1312 1356 1417 $120,000 $140,000 1287 1462 1576 1663 1734 1833 527 604 655 694 726 771 1146 1270 1348 1407 1455 1519 $140,000 $160,000 1362 1547 1667 1759 1834 1938 558 640 694 735 769 816 1217 1349 1432 1495 1545 1614 $160,000 $180,000 1431 1624 1750 1846 1925 2033 587 672 729 772 807 857 1282 1421 1509 1575 1628 1700 $180,000 $200,000 1496 1697 1828 1928 2010 2123 614 703 762 807 844 895 1344 1489 1581 1650 1705 1781 $200,000 $225,000 1562 1772 1908 2013 2098 2215 642 734 795 842 881 934 1407 1559 1655 1728 1786 1865 $225,000 $250,000 1633 1851 1994 2102 2191 2313 671 768 831 880 920 976 1474 1634 1735 1810 1871 1954 $250,000 $275,000 1699 1926 2074 2186 2278 2405 699 799 865 916 958 1015 1537 1703 1809 1888 1951 2038 $275,000 $300,000 1762 1996 2149 2266 2361 2492 725 829 897 950 993 1053 1597 1770 1879 1961 2027 2117 $300,000 or more 2126 2405 2587 2726 2839 2995 876 1000 1082 1145 1196 1267 1946 2156 2289 2388 2469 2578 Income District of Columbia 4 6.0000% Florida 1 6.0000% Georgia 2 4.0000% $0 $20,000 389 420 440 454 466 482 426 478 511 536 556 584 274 307 329 345 359 377 $20,000 $30,000 556 602 630 651 668 690 604 677 723 759 787 826 388 436 466 489 508 533 $30,000 $40,000 641 693 726 750 769 795 693 777 830 870 903 947 446 500 535 561 583 612 $40,000 $50,000 712 771 807 834 855 884 769 861 920 964 1000 1050 494 554 593 622 646 678 $50,000 $60,000 776 839 879 908 931 963 835 935 999 1047 1086 1139 537 602 644 676 701 736 $60,000 $70,000 832 900 943 974 999 1033 894 1001 1069 1120 1162 1219 575 645 690 723 751 788 $70,000 $80,000 883 956 1001 1034 1061 1097 948 1061 1133 1188 1232 1292 610 684 731 767 796 836 $80,000 $90,000 931 1007 1055 1090 1118 1156 998 1116 1192 1249 1296 1360 642 720 770 807 837 879 $90,000 $100,000 975 1055 1105 1142 1171 1211 1044 1168 1247 1307 1356 1422 672 753 805 844 876 920 $100,000 $120,000 1034 1119 1171 1211 1242 1284 1105 1236 1320 1383 1434 1505 712 798 852 894 927 973 $120,000 $140,000 1109 1200 1257 1299 1332 1378 1184 1324 1413 1481 1536 1611 763 854 913 958 993 1043 $140,000 $160,000 1179 1276 1336 1381 1416 1464 1256 1404 1500 1571 1629 1709 810 907 969 1016 1054 1106 $160,000 $180,000 1242 1345 1408 1455 1493 1543 1322 1478 1578 1654 1715 1798 853 955 1020 1070 1110 1164 $180,000 $200,000 1302 1409 1476 1525 1565 1618 1384 1547 1652 1731 1795 1882 893 1000 1068 1120 1162 1219 $200,000 $225,000 1364 1476 1546 1598 1639 1695 1448 1619 1728 1811 1877 1968 935 1046 1118 1172 1215 1275 $225,000 $250,000 1430 1547 1621 1675 1718 1777 1517 1695 1809 1895 1965 2061 979 1096 1171 1227 1273 1335 $250,000 $275,000 1491 1614 1691 1747 1792 1853 1581 1766 1885 1975 2047 2147 1021 1142 1220 1279 1326 1391 $275,000 $300,000 1550 1678 1757 1816 1863 1926 1641 1834 1957 2050 2125 2228 1060 1186 1267 1328 1377 1445 $300,000 or more 1891 2047 2144 2215 2273 2350 1993 2225 2375 2487 2578 2702 1289 1442 1539 1613 1672 1754 Income Hawaii 1,6 4.0000% Idaho 1 6.0000% Illinois 2 6.2500% $0 $20,000 418 495 546 587 620 667 570 680 754 812 861 929 393 464 512 550 581 625 $20,000 $30,000 576 680 750 805 850 914 769 913 1010 1087 1150 1240 545 641 706 757 799 858 $30,000 $40,000 654 772 851 912 964 1035 866 1026 1135 1220 1291 1391 621 729 803 860 907 974 $40,000 $50,000 719 848 935 1002 1058 1136 947 1121 1239 1331 1408 1516 685 804 884 946 998 1070 $50,000 $60,000 776 915 1008 1081 1141 1225 1018 1203 1329 1427 1509 1625 742 869 955 1022 1077 1155 $60,000 $70,000 827 974 1073 1150 1214 1303 1080 1276 1409 1513 1599 1721 792 927 1018 1089 1148 1230 $70,000 $80,000 872 1028 1132 1213 1280 1374 1137 1342 1481 1590 1680 1807 838 980 1076 1150 1212 1299 $80,000 $90,000 915 1077 1186 1271 1341 1439 1189 1402 1547 1660 1754 1887 880 1028 1129 1207 1271 1362 $90,000 $100,000 954 1123 1236 1324 1397 1500 1237 1458 1609 1726 1823 1960 919 1074 1178 1259 1326 1420 $100,000 $120,000 1005 1183 1302 1395 1472 1579 1300 1532 1689 1812 1914 2057 971 1134 1243 1328 1399 1498 $120,000 $140,000 1071 1260 1387 1485 1567 1681 1381 1626 1792 1922 2029 2181 1038 1211 1327 1417 1492 1597 $140,000 $160,000 1132 1331 1465 1568 1654 1774 1455 1712 1886 2022 2135 2293 1099 1281 1404 1499 1578 1688 $160,000 $180,000 1187 1395 1535 1644 1733 1859 1523 1791 1972 2113 2231 2396 1156 1346 1474 1574 1656 1772 $180,000 $200,000 1239 1456 1601 1714 1807 1938 1586 1864 2052 2198 2320 2491 1208 1407 1540 1644 1729 1850 $200,000 $225,000 1292 1518 1669 1786 1884 2020 1651 1939 2134 2286 2412 2590 1263 1470 1608 1716 1805 1930 $225,000 $250,000 1348 1583 1741 1863 1964 2106 1720 2019 2221 2379 2510 2694 1321 1536 1681 1793 1886 2016 $250,000 $275,000 1401 1645 1808 1935 2040 2187 1785 2094 2303 2465 2600 2790 1376 1599 1749 1865 1961 2096 $275,000 $300,000 1451 1703 1872 2003 2111 2263 1845 2164 2379 2547 2686 2882 1427 1658 1813 1933 2032 2172 $300,000 or more 1738 2037 2238 2393 2522 2702 2196 2569 2820 3016 3178 3407 1728 2002 2186 2329 2446 2611 Income Indiana 4 7.0000% Iowa 1 6.0000% Kansas 2 6.5000% $0 $20,000 479 551 598 634 664 705 430 489 527 556 579 612 536 634 701 753 796 856 $20,000 $30,000 668 767 833 882 923 980 611 693 747 787 821 866 731 862 951 1019 1077 1157 $30,000 $40,000 763 875 949 1006 1052 1116 701 796 857 904 942 994 827 974 1073 1150 1214 1304 $40,000 $50,000 842 966 1048 1110 1161 1231 778 882 950 1002 1043 1101 907 1067 1175 1259 1329 1427 $50,000 $60,000 912 1046 1134 1201 1255 1331 845 958 1032 1088 1133 1196 977 1149 1264 1354 1429 1533 $60,000 $70,000 974 1117 1210 1281 1340 1421 905 1026 1105 1164 1213 1280 1039 1221 1343 1438 1517 1628 $70,000 $80,000 1031 1181 1280 1355 1417 1502 959 1088 1171 1234 1286 1356 1095 1286 1414 1514 1597 1713 $80,000 $90,000 1083 1241 1344 1423 1487 1577 1010 1145 1232 1299 1353 1427 1147 1346 1480 1584 1670 1792 $90,000 $100,000 1131 1296 1404 1486 1553 1646 1057 1198 1289 1359 1415 1493 1195 1402 1541 1649 1738 1864 $100,000 $120,000 1195 1369 1482 1569 1640 1738 1119 1268 1365 1438 1498 1580 1258 1475 1621 1734 1828 1960 $120,000 $140,000 1278 1462 1583 1676 1751 1856 1198 1358 1461 1540 1604 1692 1339 1568 1723 1843 1942 2082 $140,000 $160,000 1353 1548 1676 1774 1853 1964 1272 1441 1551 1634 1701 1795 1413 1654 1817 1943 2047 2194 $160,000 $180,000 1423 1627 1761 1863 1947 2063 1339 1517 1632 1719 1791 1889 1480 1732 1902 2033 2142 2295 $180,000 $200,000 1487 1701 1841 1947 2034 2155 1402 1588 1709 1800 1874 1977 1543 1805 1982 2118 2231 2390 $200,000 $225,000 1554 1777 1923 2034 2125 2250 1467 1661 1787 1883 1961 2068 1608 1881 2064 2206 2323 2488 $225,000 $250,000 1625 1858 2010 2126 2221 2352 1536 1739 1871 1971 2053 2165 1677 1960 2151 2298 2420 2591 $250,000 $275,000 1692 1933 2091 2212 2310 2447 1601 1813 1950 2054 2139 2255 1742 2035 2232 2384 2511 2688 $275,000 $300,000 1755 2005 2169 2293 2395 2536 1662 1882 2024 2132 2220 2341 1803 2105 2308 2466 2596 2779 $300,000 or more 2121 2420 2616 2766 2888 3056 2019 2285 2457 2587 2693 2839 2154 2510 2749 2935 3088 3303 Income Kentucky 4 6.0000% Louisiana 2 4.4500% Maine 4 5.5000% $0 $20,000 430 483 518 543 565 593 320 356 379 396 410 429 361 410 441 465 485 512 $20,000 $30,000 616 692 741 777 807 848 453 504 537 561 581 608 499 565 608 640 667 703 $30,000 $40,000 710 797 853 896 930 977 521 579 616 644 667 698 568 642 690 727 757 798 $40,000 $50,000 789 886 949 995 1034 1086 577 642 683 714 739 773 625 707 759 800 832 877 $50,000 $60,000 860 965 1032 1084 1125 1182 627 697 742 776 803 840 676 763 820 863 898 946 $60,000 $70,000 922 1035 1107 1162 1206 1267 672 747 795 830 859 899 721 814 874 920 957 1008 $70,000 $80,000 979 1099 1176 1234 1281 1345 712 792 842 880 911 953 762 860 923 971 1010 1064 $80,000 $90,000 1032 1158 1239 1300 1350 1417 750 833 886 926 959 1003 799 902 968 1018 1059 1116 $90,000 $100,000 1082 1213 1298 1362 1414 1485 784 872 927 969 1003 1049 834 941 1010 1062 1105 1164 $100,000 $120,000 1147 1286 1376 1444 1498 1574 830 923 982 1026 1061 1110 880 993 1065 1120 1165 1227 $120,000 $140,000 1231 1380 1476 1549 1608 1688 890 988 1051 1099 1137 1189 940 1059 1136 1195 1242 1308 $140,000 $160,000 1308 1467 1569 1646 1708 1794 944 1049 1116 1166 1206 1261 994 1120 1201 1263 1313 1382 $160,000 $180,000 1379 1546 1654 1735 1800 1890 994 1104 1174 1227 1269 1327 1044 1176 1261 1325 1378 1450 $180,000 $200,000 1446 1621 1733 1818 1887 1981 1041 1156 1229 1284 1329 1389 1091 1228 1317 1384 1439 1514 $200,000 $225,000 1515 1698 1816 1904 1976 2075 1089 1209 1286 1344 1390 1453 1139 1282 1374 1444 1501 1579 $225,000 $250,000 1588 1780 1903 1996 2071 2175 1140 1266 1347 1407 1455 1522 1190 1339 1435 1508 1567 1649 $250,000 $275,000 1657 1857 1985 2082 2161 2268 1188 1320 1403 1466 1516 1585 1238 1393 1493 1568 1630 1714 $275,000 $300,000 1722 1930 2063 2164 2245 2357 1234 1370 1457 1522 1574 1646 1284 1443 1547 1625 1688 1776 $300,000 or more 2102 2355 2517 2639 2738 2874 1499 1663 1768 1847 1910 1997 1547 1737 1860 1953 2029 2133 Income Maryland 4 6.0000% Massachusetts 4 6.2500% Michigan 4 6.0000% $0 $20,000 346 402 439 468 492 525 382 428 458 480 498 522 402 459 496 525 548 580 $20,000 $30,000 491 569 620 660 693 738 532 595 635 666 690 724 564 643 694 733 765 810 $30,000 $40,000 564 652 711 756 793 845 607 678 724 758 786 825 645 734 793 837 874 924 $40,000 $50,000 626 723 788 838 879 936 670 748 798 836 867 909 713 812 876 925 965 1020 $50,000 $60,000 680 786 856 909 954 1015 725 810 864 905 938 983 773 879 949 1002 1045 1104 $60,000 $70,000 729 841 916 973 1020 1086 774 864 922 965 1000 1048 827 940 1014 1070 1116 1179 $70,000 $80,000 774 892 971 1032 1081 1151 819 914 975 1020 1058 1108 876 995 1073 1132 1180 1247 $80,000 $90,000 815 939 1022 1085 1138 1211 860 960 1023 1071 1110 1163 920 1045 1127 1189 1240 1310 $90,000 $100,000 853 983 1069 1136 1190 1266 898 1002 1069 1119 1159 1215 962 1093 1178 1243 1295 1369 $100,000 $120,000 904 1041 1132 1202 1260 1340 949 1058 1128 1181 1224 1282 1017 1155 1245 1313 1369 1446 $120,000 $140,000 969 1116 1213 1288 1349 1434 1014 1131 1205 1261 1307 1369 1088 1235 1331 1403 1463 1545 $140,000 $160,000 1030 1185 1288 1366 1431 1522 1074 1197 1276 1335 1383 1449 1154 1308 1410 1486 1549 1636 $160,000 $180,000 1085 1248 1356 1439 1507 1602 1129 1258 1340 1403 1453 1522 1213 1376 1482 1562 1628 1719 $180,000 $200,000 1137 1307 1420 1506 1578 1677 1180 1315 1401 1466 1518 1590 1269 1439 1549 1634 1702 1797 $200,000 $225,000 1191 1369 1486 1577 1651 1754 1233 1373 1463 1531 1586 1660 1327 1504 1619 1707 1779 1878 $225,000 $250,000 1248 1434 1557 1651 1729 1837 1289 1436 1530 1600 1657 1735 1389 1573 1694 1785 1860 1963 $250,000 $275,000 1302 1495 1623 1721 1802 1914 1342 1494 1592 1665 1724 1805 1446 1638 1763 1858 1936 2043 $275,000 $300,000 1353 1553 1686 1788 1871 1987 1392 1550 1651 1726 1788 1872 1501 1699 1829 1927 2008 2119 $300,000 or more 1651 1893 2052 2175 2275 2415 1681 1871 1992 2082 2156 2256 1818 2056 2211 2329 2425 2558 Income Minnesota 1 6.8800% Mississippi 2 7.0000% Missouri 2 4.2300% $0 $20,000 433 473 498 517 531 552 683 813 901 970 1028 1108 310 355 385 408 426 452 $20,000 $30,000 627 684 721 747 769 798 918 1089 1205 1295 1371 1477 434 496 537 568 594 629 $30,000 $40,000 725 792 834 865 890 923 1032 1223 1352 1453 1537 1655 496 566 613 648 677 717 $40,000 $50,000 808 883 930 964 992 1030 1127 1335 1475 1584 1675 1803 548 625 676 715 747 791 $50,000 $60,000 882 963 1014 1052 1082 1124 1210 1432 1581 1698 1795 1931 593 677 732 774 808 856 $60,000 $70,000 948 1035 1090 1131 1163 1208 1283 1517 1675 1798 1901 2044 634 723 782 826 863 913 $70,000 $80,000 1008 1101 1159 1203 1237 1285 1350 1595 1760 1889 1996 2147 671 765 827 874 912 965 $80,000 $90,000 1063 1162 1223 1269 1306 1356 1411 1666 1838 1972 2084 2240 705 804 868 918 958 1014 $90,000 $100,000 1115 1218 1283 1331 1370 1422 1467 1731 1910 2049 2165 2327 737 840 907 958 1000 1058 $100,000 $120,000 1184 1293 1362 1413 1454 1510 1541 1818 2005 2150 2271 2441 779 887 958 1012 1056 1117 $120,000 $140,000 1273 1390 1464 1519 1563 1623 1636 1928 2126 2279 2407 2586 832 948 1024 1081 1128 1193 $140,000 $160,000 1355 1480 1559 1617 1664 1728 1722 2029 2236 2397 2531 2718 882 1004 1084 1145 1194 1263 $160,000 $180,000 1430 1562 1645 1707 1756 1823 1801 2121 2336 2504 2643 2839 927 1055 1139 1202 1255 1327 $180,000 $200,000 1500 1639 1726 1791 1843 1914 1875 2206 2430 2604 2748 2951 969 1103 1190 1257 1311 1386 $200,000 $225,000 1573 1719 1811 1879 1933 2007 1950 2294 2526 2706 2856 3066 1013 1152 1243 1313 1369 1448 $225,000 $250,000 1651 1804 1900 1972 2029 2106 2030 2387 2628 2815 2970 3188 1060 1205 1300 1372 1431 1513 $250,000 $275,000 1724 1884 1984 2059 2119 2200 2105 2474 2723 2916 3076 3301 1103 1254 1353 1428 1489 1574 $275,000 $300,000 1793 1960 2064 2142 2204 2288 2176 2556 2812 3011 3176 3408 1144 1301 1403 1481 1544 1632 $300,000 or more 2198 2402 2530 2626 2702 2806 2581 3026 3326 3558 3751 4021 1384 1571 1693 1786 1862 1967 Income Nebraska 1 5.5000% Nevada 5 6.8500% New Jersey 4 6.6300% $0 $20,000 384 430 460 482 499 524 466 533 577 611 639 677 448 487 511 529 543 562 $20,000 $30,000 550 615 657 688 714 749 647 739 799 845 882 934 645 700 735 760 781 809 $30,000 $40,000 633 708 756 793 822 862 737 841 909 961 1003 1062 744 808 848 878 901 933 $40,000 $50,000 704 787 840 881 913 957 813 927 1002 1058 1105 1169 828 900 944 977 1003 1039 $50,000 $60,000 766 857 915 958 993 1042 880 1002 1083 1144 1194 1263 903 980 1029 1065 1093 1132 $60,000 $70,000 821 918 981 1027 1065 1117 939 1069 1155 1220 1273 1346 969 1052 1104 1143 1174 1215 $70,000 $80,000 872 975 1041 1090 1131 1185 993 1130 1220 1289 1344 1422 1029 1118 1174 1214 1247 1292 $80,000 $90,000 919 1027 1097 1149 1191 1249 1043 1187 1281 1352 1411 1492 1085 1179 1237 1281 1315 1362 $90,000 $100,000 962 1076 1148 1203 1247 1308 1089 1239 1337 1411 1472 1556 1138 1236 1297 1342 1378 1427 $100,000 $120,000 1020 1140 1217 1275 1322 1386 1150 1308 1411 1489 1553 1642 1207 1311 1376 1424 1462 1514 $120,000 $140,000 1094 1223 1305 1367 1418 1486 1229 1396 1506 1589 1657 1751 1296 1407 1477 1529 1570 1626 $140,000 $160,000 1162 1299 1387 1453 1506 1579 1301 1478 1593 1681 1753 1852 1378 1497 1571 1626 1670 1729 $160,000 $180,000 1225 1369 1461 1531 1587 1663 1367 1552 1673 1765 1840 1944 1453 1578 1657 1714 1761 1823 $180,000 $200,000 1283 1435 1531 1604 1663 1743 1429 1621 1747 1843 1921 2030 1524 1655 1737 1798 1846 1912 $200,000 $225,000 1344 1502 1604 1679 1741 1825 1493 1693 1824 1924 2006 2119 1597 1734 1820 1884 1935 2004 $225,000 $250,000 1409 1574 1680 1760 1824 1912 1560 1770 1906 2010 2095 2213 1675 1819 1909 1976 2029 2101 $250,000 $275,000 1469 1642 1752 1835 1903 1994 1624 1841 1983 2091 2179 2301 1748 1898 1992 2062 2118 2193 $275,000 $300,000 1527 1706 1821 1907 1977 2072 1684 1909 2055 2167 2258 2384 1817 1974 2071 2144 2202 2280 $300,000 or more 1861 2079 2218 2323 2408 2524 2033 2301 2476 2609 2717 2867 2220 2412 2531 2620 2691 2786 Income New Mexico 1,7 4.9400% New York 2 4.0000% North Carolina 2 4.7500% $0 $20,000 401 447 477 499 517 541 273 296 311 322 330 342 379 449 497 534 565 609 $20,000 $30,000 576 642 684 715 741 776 392 426 447 462 474 491 519 612 676 726 767 826 $30,000 $40,000 664 740 788 825 854 894 453 491 515 533 547 567 588 693 764 820 866 931 $40,000 $50,000 738 823 877 917 950 994 504 547 574 593 609 631 646 760 838 898 949 1020 $50,000 $60,000 804 896 954 998 1034 1082 549 596 625 646 664 687 696 819 902 967 1021 1097 $60,000 $70,000 862 961 1024 1071 1109 1161 589 639 671 694 712 738 741 871 959 1027 1084 1165 $70,000 $80,000 916 1021 1088 1138 1178 1233 626 679 713 737 757 784 782 918 1010 1082 1142 1226 $80,000 $90,000 965 1076 1146 1199 1242 1300 660 716 751 777 798 826 819 961 1057 1132 1195 1283 $90,000 $100,000 1012 1127 1201 1256 1301 1362 691 750 787 815 836 866 854 1001 1101 1179 1244 1335 $100,000 $120,000 1073 1195 1273 1332 1379 1443 733 796 835 864 887 918 900 1054 1159 1241 1309 1404 $120,000 $140,000 1151 1283 1366 1429 1480 1549 787 854 896 927 952 986 958 1122 1233 1319 1391 1492 $140,000 $160,000 1224 1363 1452 1519 1573 1646 837 908 953 986 1013 1048 1012 1184 1301 1391 1467 1573 $160,000 $180,000 1290 1437 1531 1601 1658 1735 882 958 1005 1040 1068 1105 1061 1241 1362 1457 1536 1647 $180,000 $200,000 1352 1506 1605 1678 1738 1819 925 1004 1054 1090 1120 1159 1107 1294 1420 1518 1600 1715 $200,000 $225,000 1417 1578 1681 1758 1820 1906 969 1052 1104 1143 1173 1215 1154 1348 1479 1581 1666 1786 $225,000 $250,000 1485 1654 1762 1843 1908 1998 1017 1104 1158 1198 1230 1274 1204 1406 1542 1648 1737 1861 $250,000 $275,000 1549 1726 1838 1923 1991 2084 1061 1152 1208 1250 1284 1329 1251 1460 1601 1711 1802 1931 $275,000 $300,000 1610 1794 1911 1998 2069 2166 1103 1197 1256 1300 1335 1382 1296 1511 1657 1770 1864 1997 $300,000 or more 1965 2189 2331 2438 2524 2642 1347 1462 1535 1588 1630 1688 1552 1805 1977 2110 2220 2376 Income North Dakota 1 5.0000% Ohio 1 5.7500% Oklahoma 1 4.5000% $0 $20,000 323 369 399 422 440 466 424 482 520 549 572 605 410 491 546 590 626 677 $20,000 $30,000 455 519 561 592 618 654 591 671 722 762 794 838 552 659 732 789 837 904 $30,000 $40,000 521 594 642 678 708 748 674 764 823 868 904 954 622 742 823 887 940 1014 $40,000 $50,000 577 658 710 750 783 828 744 843 908 957 996 1052 681 811 899 968 1025 1106 $50,000 $60,000 627 714 771 814 849 898 805 912 982 1034 1077 1137 732 870 965 1038 1100 1186 $60,000 $70,000 671 764 824 870 908 960 860 974 1047 1104 1149 1213 777 923 1023 1101 1165 1256 $70,000 $80,000 711 809 873 922 961 1016 910 1029 1107 1166 1215 1281 818 971 1076 1157 1225 1320 $80,000 $90,000 748 851 918 969 1011 1069 955 1081 1162 1224 1275 1345 855 1015 1124 1209 1279 1379 $90,000 $100,000 782 890 960 1014 1057 1117 998 1129 1214 1278 1331 1403 890 1056 1169 1257 1330 1433 $100,000 $120,000 828 942 1016 1072 1118 1181 1054 1192 1281 1349 1405 1481 936 1110 1228 1320 1396 1504 $120,000 $140,000 887 1008 1087 1147 1196 1264 1126 1273 1368 1440 1499 1581 995 1179 1303 1400 1481 1595 $140,000 $160,000 941 1069 1153 1217 1269 1340 1192 1347 1448 1524 1586 1672 1049 1242 1372 1474 1559 1678 $160,000 $180,000 990 1125 1213 1280 1335 1410 1253 1415 1520 1600 1666 1756 1098 1299 1435 1541 1630 1754 $180,000 $200,000 1037 1178 1270 1340 1397 1475 1309 1479 1589 1672 1740 1834 1144 1353 1494 1604 1696 1825 $200,000 $225,000 1085 1232 1328 1401 1461 1542 1368 1544 1659 1746 1817 1914 1191 1408 1554 1669 1764 1897 $225,000 $250,000 1136 1290 1390 1467 1529 1614 1430 1614 1734 1824 1898 2000 1242 1466 1618 1737 1835 1974 $250,000 $275,000 1184 1344 1449 1528 1592 1681 1488 1679 1803 1897 1974 2080 1289 1521 1678 1801 1903 2046 $275,000 $300,000 1230 1396 1504 1586 1653 1745 1543 1741 1870 1967 2046 2156 1333 1573 1735 1861 1966 2114 $300,000 or more 1495 1695 1825 1924 2004 2115 1862 2099 2252 2369 2463 2594 1589 1870 2060 2208 2331 2503 Income Pennsylvania 1 6.0000% Rhode Island 4 7.0000% South Carolina 2 6.0000% $0 $20,000 392 437 466 487 504 528 437 492 528 555 576 606 404 451 481 504 522 547 $20,000 $30,000 547 609 648 678 702 734 611 687 737 774 804 845 574 640 683 715 741 776 $30,000 $40,000 624 694 739 773 800 837 697 785 841 883 917 964 659 736 784 821 851 891 $40,000 $50,000 689 766 815 852 882 923 770 867 928 975 1013 1065 731 816 870 911 943 988 $50,000 $60,000 746 829 882 922 954 998 834 938 1005 1056 1096 1152 794 887 945 989 1025 1074 $60,000 $70,000 796 885 942 984 1018 1065 891 1002 1074 1127 1171 1231 851 950 1013 1060 1098 1150 $70,000 $80,000 842 936 996 1040 1077 1126 943 1061 1136 1193 1239 1302 903 1007 1074 1124 1164 1219 $80,000 $90,000 885 983 1046 1092 1130 1182 991 1114 1193 1253 1301 1367 950 1060 1130 1183 1225 1284 $90,000 $100,000 924 1027 1092 1141 1180 1234 1036 1164 1247 1309 1359 1428 995 1110 1183 1238 1282 1343 $100,000 $120,000 976 1084 1153 1204 1246 1303 1094 1230 1317 1382 1436 1508 1053 1175 1253 1311 1358 1422 $120,000 $140,000 1043 1158 1231 1286 1331 1391 1170 1315 1407 1477 1534 1612 1129 1259 1342 1405 1455 1524 $140,000 $160,000 1104 1226 1303 1361 1408 1472 1240 1392 1491 1565 1625 1707 1198 1336 1425 1491 1544 1617 $160,000 $180,000 1160 1288 1369 1430 1479 1546 1303 1464 1567 1644 1707 1794 1262 1407 1500 1570 1626 1703 $180,000 $200,000 1213 1346 1431 1494 1546 1616 1363 1530 1638 1719 1785 1875 1321 1474 1571 1644 1703 1783 $200,000 $225,000 1267 1406 1494 1561 1614 1687 1424 1599 1711 1796 1865 1959 1383 1543 1644 1721 1782 1866 $225,000 $250,000 1325 1469 1562 1631 1687 1763 1489 1672 1790 1878 1950 2048 1449 1616 1722 1802 1867 1955 $250,000 $275,000 1378 1529 1625 1697 1755 1834 1551 1741 1863 1955 2029 2131 1510 1684 1795 1878 1945 2037 $275,000 $300,000 1429 1585 1685 1759 1819 1901 1609 1806 1932 2027 2105 2210 1569 1749 1864 1951 2020 2116 $300,000 or more 1725 1912 2031 2120 2192 2290 1945 2182 2334 2449 2541 2668 1908 2127 2267 2372 2456 2572 Income South Dakota 1,7 4.3500% Tennessee 2 7.0000% Texas 1 6.2500% $0 $20,000 434 513 566 607 641 689 578 667 727 772 810 862 442 504 545 577 602 637 $20,000 $30,000 596 702 773 829 874 939 798 920 1000 1062 1113 1184 620 708 764 808 843 892 $30,000 $40,000 675 795 875 937 989 1061 907 1045 1136 1205 1263 1342 710 809 874 923 963 1019 $40,000 $50,000 741 872 960 1028 1085 1164 999 1149 1249 1325 1388 1475 785 894 966 1020 1064 1126 $50,000 $60,000 799 940 1034 1107 1168 1253 1079 1241 1348 1430 1497 1591 851 969 1046 1105 1153 1219 $60,000 $70,000 851 1000 1100 1178 1242 1332 1150 1322 1435 1522 1594 1693 909 1036 1118 1181 1232 1303 $70,000 $80,000 898 1054 1160 1241 1309 1403 1214 1395 1515 1606 1682 1786 963 1096 1184 1250 1304 1378 $80,000 $90,000 940 1104 1214 1299 1370 1469 1274 1463 1588 1684 1762 1872 1012 1152 1244 1313 1370 1448 $90,000 $100,000 980 1151 1265 1353 1427 1530 1329 1526 1656 1756 1837 1951 1058 1204 1300 1372 1431 1513 $100,000 $120,000 1032 1211 1332 1425 1502 1609 1402 1609 1745 1850 1936 2056 1119 1273 1373 1450 1512 1598 $120,000 $140,000 1100 1290 1417 1516 1597 1712 1495 1715 1860 1971 2063 2190 1196 1361 1468 1550 1616 1708 $140,000 $160,000 1161 1361 1495 1599 1685 1805 1581 1812 1965 2082 2179 2312 1268 1442 1556 1642 1712 1809 $160,000 $180,000 1217 1426 1566 1675 1765 1891 1659 1901 2061 2184 2284 2424 1333 1516 1635 1726 1800 1902 $180,000 $200,000 1269 1487 1633 1746 1839 1970 1732 1984 2151 2278 2383 2529 1394 1585 1710 1804 1881 1988 $200,000 $225,000 1323 1550 1701 1819 1916 2052 1807 2070 2243 2376 2485 2636 1458 1657 1787 1885 1966 2077 $225,000 $250,000 1381 1616 1774 1896 1997 2139 1887 2161 2341 2479 2593 2750 1525 1733 1869 1972 2056 2172 $250,000 $275,000 1434 1678 1842 1968 2073 2220 1961 2245 2433 2576 2694 2857 1588 1804 1945 2052 2140 2260 $275,000 $300,000 1484 1737 1906 2037 2145 2296 2032 2326 2519 2667 2789 2958 1647 1872 2018 2129 2219 2344 $300,000 or more 1775 2074 2274 2429 2557 2736 2440 2789 3019 3195 3339 3539 1992 2262 2438 2571 2680 2829 Income Utah 2 4.8500% Vermont 1 6.0000% Virginia 2 4.3000% $0 $20,000 424 492 538 573 602 642 330 352 367 377 385 397 282 323 350 371 388 411 $20,000 $30,000 582 674 736 783 822 876 466 498 519 534 546 563 397 453 490 519 542 574 $30,000 $40,000 660 764 833 886 930 991 534 572 596 613 627 646 455 519 561 593 619 655 $40,000 $50,000 725 839 914 972 1020 1087 591 634 660 680 696 717 503 573 620 655 684 724 $50,000 $60,000 782 904 985 1048 1099 1170 642 688 717 739 756 779 546 622 671 710 741 784 $60,000 $70,000 833 962 1048 1114 1169 1244 687 737 768 791 810 835 584 665 718 758 791 837 $70,000 $80,000 879 1015 1105 1175 1232 1311 728 781 814 839 859 886 618 704 760 802 837 886 $80,000 $90,000 921 1063 1158 1230 1290 1373 766 822 857 883 904 932 650 740 799 843 880 931 $90,000 $100,000 961 1108 1206 1282 1344 1430 801 860 897 924 946 976 680 773 835 881 920 973 $100,000 $120,000 1012 1167 1270 1349 1415 1505 848 911 950 979 1002 1034 719 818 882 932 972 1028 $120,000 $140,000 1078 1243 1352 1436 1505 1601 908 975 1018 1049 1074 1108 770 875 944 996 1039 1098 $140,000 $160,000 1139 1312 1427 1516 1588 1689 964 1035 1080 1113 1140 1176 816 927 1000 1056 1101 1164 $160,000 $180,000 1194 1376 1496 1588 1664 1770 1014 1090 1137 1173 1201 1239 859 976 1052 1110 1157 1223 $180,000 $200,000 1246 1435 1560 1656 1735 1845 1062 1141 1191 1228 1258 1298 899 1021 1100 1161 1210 1279 $200,000 $225,000 1299 1496 1625 1725 1807 1922 1111 1194 1247 1286 1317 1359 940 1067 1150 1213 1265 1337 $225,000 $250,000 1356 1560 1695 1799 1884 2003 1163 1251 1306 1347 1379 1424 984 1117 1203 1269 1323 1398 $250,000 $275,000 1409 1620 1760 1868 1956 2079 1212 1304 1361 1404 1438 1484 1025 1163 1253 1322 1378 1455 $275,000 $300,000 1459 1677 1822 1933 2024 2152 1259 1354 1414 1458 1494 1542 1064 1207 1300 1371 1429 1510 $300,000 or more 1747 2006 2177 2308 2416 2566 1529 1646 1720 1774 1818 1877 1292 1463 1574 1660 1729 1825 Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000% $0 $20,000 487 554 598 632 659 697 421 478 515 544 567 599 360 406 436 458 476 501 $20,000 $30,000 686 779 841 887 925 978 608 691 744 785 818 864 513 578 620 651 677 712 $30,000 $40,000 785 892 962 1015 1058 1118 703 799 861 908 946 999 590 664 712 748 778 818 $40,000 $50,000 869 987 1063 1122 1169 1235 784 890 959 1012 1054 1113 655 737 790 830 863 907 $50,000 $60,000 943 1070 1153 1216 1267 1339 855 971 1046 1103 1150 1214 712 801 859 902 938 986 $60,000 $70,000 1008 1144 1232 1300 1355 1430 919 1043 1124 1185 1235 1304 763 858 920 967 1004 1056 $70,000 $80,000 1068 1211 1305 1376 1434 1514 977 1109 1195 1260 1313 1386 809 911 976 1025 1065 1120 $80,000 $90,000 1123 1274 1372 1446 1507 1591 1031 1170 1261 1329 1385 1462 852 959 1027 1079 1121 1179 $90,000 $100,000 1174 1331 1434 1512 1575 1663 1082 1227 1322 1394 1452 1533 892 1004 1075 1130 1174 1234 $100,000 $120,000 1242 1408 1516 1598 1665 1757 1148 1303 1403 1479 1541 1627 945 1063 1139 1196 1243 1307 $120,000 $140,000 1329 1506 1621 1709 1780 1879 1234 1400 1508 1590 1656 1748 1013 1139 1221 1282 1332 1400 $140,000 $160,000 1409 1596 1718 1811 1886 1990 1313 1490 1605 1692 1762 1860 1075 1209 1296 1361 1414 1486 $160,000 $180,000 1482 1679 1807 1904 1983 2092 1386 1572 1693 1785 1860 1962 1132 1274 1365 1433 1489 1565 $180,000 $200,000 1551 1756 1890 1991 2074 2188 1454 1650 1776 1873 1951 2059 1186 1334 1429 1501 1559 1639 $200,000 $225,000 1622 1836 1975 2081 2167 2287 1525 1730 1863 1963 2045 2158 1242 1396 1496 1571 1632 1715 $225,000 $250,000 1697 1921 2066 2177 2267 2391 1600 1815 1954 2060 2146 2264 1301 1463 1567 1645 1709 1797 $250,000 $275,000 1768 2000 2151 2266 2360 2489 1671 1895 2040 2151 2240 2364 1356 1525 1633 1715 1781 1873 $275,000 $300,000 1834 2075 2232 2351 2448 2582 1738 1971 2122 2237 2330 2459 1409 1584 1696 1781 1850 1945 $300,000 or more 2222 2512 2700 2843 2960 3121 2130 2414 2599 2739 2853 3010 1714 1926 2063 2166 2249 2364 Income Wyoming 1 4.0000% Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is provided next to the state name. Follow the instructions on the next page to determine your local sales tax deduction. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00% state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate minus 7.25%. This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction. The rate decreased during 2023 so the given rate is an average for the year. $0 $20,000 286 318 339 355 368 385 $20,000 $30,000 404 450 480 502 520 544 $30,000 $40,000 464 516 550 575 596 624 $40,000 $50,000 514 572 609 637 660 691 $50,000 $60,000 558 621 661 692 716 749 $60,000 $70,000 597 665 708 740 766 802 $70,000 $80,000 633 704 750 784 812 850 $80,000 $90,000 666 741 789 825 854 894 $90,000 $100,000 697 775 825 863 893 935 $100,000 $120,000 737 820 873 913 945 989 $120,000 $140,000 790 878 935 977 1012 1059 $140,000 $160,000 838 932 992 1037 1073 1123 $160,000 $180,000 882 981 1044 1091 1129 1181 $180,000 $200,000 923 1026 1092 1142 1182 1236 $200,000 $225,000 966 1074 1143 1194 1236 1293 $225,000 $250,000 1011 1124 1196 1250 1294 1353 $250,000 $275,000 1053 1171 1246 1302 1348 1410 $275,000 $300,000 1094 1216 1293 1352 1399 1463 $300,000 or more 1327 1474 1568 1639 1696 1773 Which Optional Local Sales Tax Table Should I Use? IF you live in the state of… AND you live in… THEN use Local Table… Alabama Any locality that imposes a local sales tax B Alaska Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla or any locality that imposes a local sales tax C Arizona Tempe C Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tucson, Yuma or any other locality that imposes a local sales tax B Arkansas Any Locality that imposes a local sales tax C Colorado Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County, Pueblo City, Pueblo County or any other locality that imposes a local sales tax A Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster B Georgia Dekalb County (excluding Atlanta) B Any other locality that imposes a local sales tax C Illinois Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield or any other locality that imposes a local sales tax A Aurora, Elgin, Joliet, Waukegan B Kansas Any locality that imposes a local sales tax B Louisiana East Baton Rouge Parish B Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, Terrebonne Parish or any other locality that imposes a local sales tax C Mississippi City of Jackson only A City of Tupelo only C Missouri Any locality that imposes a local sales tax B New York Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga Cities: New York, Norwich (Chenango County) A Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming or Yates Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Ogdensburg, Olean, Oneida (Madison County), Oswego, Rome, Salamanca, Saratoga Springs, Utica, White Plains, Yonkers B Any other locality that imposes a local sales tax D* North Carolina Any locality that imposes a local sales tax B South Carolina Aiken County, Anderson County, Greenwood County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County, Spartanburg County and York County A Allendale County, Bamberg County, Barnwell County, Berkeley County, Calhoun County, Charleston County, Cherokee County, Chester County, Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter County and Williamsburg County B Abbeville County, Clarendon County, Dorchester County, Fairfield County, Hampton County, Pickens County, Richland County, Union County or any other locality that imposes a local sales tax C Tennessee Any locality that imposes a local sales tax B Utah Any locality that imposes a local sales tax A Virginia Any locality that imposes a local sales tax B * Note: Local Table D is just 25% of the NY State table. 2023 Optional Local Sales Tax Tables Income Family Size Family Size Family Size Family Size At least But less than 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 Local Table A Local Table B Local Table C Local Table D $0 $20,000 64 74 81 86 90 96 79 94 104 112 118 127 97 115 128 137 145 156 68 74 78 81 83 86 20,000 30,000 90 104 112 119 125 133 108 128 141 151 160 172 131 155 172 184 195 210 98 107 112 116 119 123 30,000 40,000 103 118 128 136 142 151 123 145 159 171 180 194 148 175 193 207 219 235 113 123 129 133 137 142 40,000 50,000 114 130 142 150 157 167 135 158 175 187 197 212 162 191 211 226 239 257 126 137 144 148 152 158 50,000 60,000 123 141 153 162 170 180 145 171 188 201 212 228 174 205 227 243 257 276 137 149 156 162 166 172 60,000 70,000 131 151 164 173 181 192 154 181 200 214 226 242 185 218 240 258 272 292 147 160 168 174 178 185 70,000 80,000 139 160 173 183 192 203 163 191 210 225 237 255 195 229 253 271 286 307 157 170 178 184 189 196 80,000 90,000 146 168 182 192 201 214 171 200 220 236 248 267 204 240 264 283 299 321 165 179 188 194 200 207 90,000 100,000 153 175 190 201 210 223 178 209 229 245 259 277 212 249 275 294 311 333 173 188 197 204 209 217 100,000 120,000 162 185 200 212 222 235 187 220 241 258 272 292 223 262 289 309 326 350 183 199 209 216 222 230 120,000 140,000 173 198 214 227 237 251 200 234 257 274 289 310 237 278 306 328 346 371 197 214 224 232 238 247 140,000 160,000 183 209 227 240 251 266 211 247 271 289 305 327 250 293 323 345 364 391 209 227 238 247 253 262 160,000 180,000 193 220 238 252 264 279 221 258 284 303 319 342 262 307 337 361 381 408 221 240 251 260 267 276 180,000 200,000 201 230 249 264 276 292 231 269 296 316 333 356 272 319 351 376 396 425 231 251 264 273 280 290 200,000 225,000 211 241 260 275 288 305 240 281 308 329 346 371 284 332 365 391 412 442 242 263 276 286 293 304 225,000 250,000 220 252 272 288 301 319 251 293 321 343 361 387 295 346 380 407 429 459 254 276 290 300 308 319 250,000 275,000 229 262 283 300 313 332 261 304 333 356 375 401 307 359 394 422 444 476 265 288 302 313 321 332 275,000 300,000 238 272 294 311 325 344 270 315 345 368 388 415 317 371 407 436 459 492 276 299 314 325 334 346 300,000 or more 288 329 355 375 392 415 323 376 412 439 462 494 377 441 483 516 544 582 337 366 384 397 408 422
