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previous page Previous Page: Publication 17 - Your Federal Income Tax - Taxes and Fees You Cannot Deduct
next page Next Page: Publication 17 - Your Federal Income Tax - Interest Expense
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taxmap/pub17/p17-122.htm#en_us_publink100033997

Where To Deduct(p150)


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You deduct taxes on the following schedules.
taxmap/pub17/p17-122.htm#en_us_publink100033998

State and local income taxes.(p150)


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previous topic occurrence State and Local Income Taxes next topic occurrence

These taxes are deducted on Schedule A (Form 1040), line 5a, even if your only source of income is from business, rents, or royalties. Check box a on line 5 to indicate income taxes.
taxmap/pub17/p17-122.htm#en_us_publink100087264

General sales taxes.(p150)


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previous topic occurrence General Sales Taxes next topic occurrence

Sales taxes are deducted on Schedule A (Form 1040), line 5b. You must check box b on line 5. If you elect to deduct sales taxes, you cannot deduct state and local income taxes.
taxmap/pub17/p17-122.htm#en_us_publink100034000

Foreign income taxes.(p150)


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previous topic occurrence Foreign Income Taxes next topic occurrence

Generally, income taxes you pay to a foreign country or U.S. possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U.S. income tax on Form 1040, line 47. To claim the credit, you may have to complete and attach Form 1116. For more information, see chapter 37, the Form 1040 instructions, or Publication 514.
taxmap/pub17/p17-122.htm#en_us_publink100034001

Real estate taxes and personal property taxes.(p150)


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Real estate taxes and personal property taxes.

These taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040).
taxmap/pub17/p17-122.htm#en_us_publink100034002

Self-employment tax.(p150)


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previous topic occurrence Self-Employment Tax next topic occurrence

Deduct one-half of your self-employment tax on Form 1040, line 27.
taxmap/pub17/p17-122.htm#en_us_publink100034003

Other taxes.(p150)


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All other deductible taxes are deducted on Schedule A (Form 1040), line 8.
previous pagePrevious Page: Publication 17 - Your Federal Income Tax - Taxes and Fees You Cannot Deduct
next pageNext Page: Publication 17 - Your Federal Income Tax - Interest Expense
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication