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IRS Tax Map 2008
Current IRS Tax Map

taxmap/pub17/p17-123.htm#en_us_publink1000173209

Where To Deduct(p155)


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You deduct taxes on the following schedules.
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State and local income taxes.(p155)


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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 5, even if your only source of income is from business, rents, or royalties. Check box a on line 5 to indicate income taxes.
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General sales taxes.(p155)


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previous topic occurrence General Sales Taxes next topic occurrence

Sales taxes are deducted on Schedule A (Form 1040), line 5. You must check box b on line 5. If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a, or new motor vehicle taxes on Schedule A (Form 1040), line 7.
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Foreign income taxes.(p155)


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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.
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Real estate taxes and personal property taxes.(p155)


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Real Estate Taxes and Personal Property Taxes

These taxes are deducted on Schedule A (Form 1040), lines 6 and 8, 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).
If you do not itemize deductions on Schedule A (Form 1040), and you paid state or local real estate taxes on real property that is not used in a trade or business and does not produce rental income, you can increase the amount of your standard deduction by the amount of state or local real estate taxes you paid. However, this additional standard deduction amount cannot be more than $500 ($1,000 if your filing status is married filing jointly), and you cannot deduct taxes paid on foreign real estate. To figure the amount of your standard deduction, if you paid state or local real estate taxes, complete Schedule L (Form 1040A or 1040).
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New motor vehicle taxes.(p155)


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previous topic occurrence New Motor Vehicle Taxes next topic occurrence

These taxes are deducted on Schedule A (Form 1040), line 7. To figure the amount to enter on line 7, complete the worksheet on page 2 of Schedule A (Form 1040).
If you do not itemize deductions on Schedule A (Form 1040), these taxes can increase your standard deduction. To figure the amount of your standard deduction, if you paid new motor vehicle taxes, complete Schedule L (Form 1040A or 1040).
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Self-employment tax.(p155)


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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.
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Other taxes.(p155)


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All other deductible taxes are deducted on Schedule A (Form 1040), line 8.