You deduct taxes on the following schedules. taxmap/pub17/p17-122.htm#en_us_publink100033998
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
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
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.
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
Deduct one-half of your self-employment tax on Form 1040, line 27. taxmap/pub17/p17-122.htm#en_us_publink100034003
All other deductible taxes are deducted on Schedule A (Form 1040), line 8.