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IRS.gov Website
Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-008.htm#en_us_publink53061xd0e2040

Total Itemized Deductions(p12)

rule
taxmap/instr/i1040sca-008.htm#en_us_publink1000300896

Line 29(p12)

rule
Use the Itemized Deductions Worksheet, to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $309,900 if married filing jointly or qualifying widow(er); $284,050 if head of household; $258,250 if single; or $154,950 if married filing separately.
taxmap/instr/i1040sca-008.htm#en_us_publink1000300890
pencilItemized Deductions Worksheet—Line 29
  
1. Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 281. 
2. Enter the total of the amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28 2. 
   caution Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28.    
3. Is the amount on line 2 less than the amount on line 1?  
   box No. stopYour deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 29. Don't complete the rest of this worksheet.   
   box Yes.Subtract line 2 from line 13. 
4.  Multiply line 3 by 80% (0.80)4.  
5. Enter the amount from Form 1040, line 385.  
6. Enter $309,900 if married filing jointly or qualifying widow(er); $284,050 if head of household; $258,250 if single; or $154,950 if married filing separately 6.  
7. Is the amount on line 6 less than the amount on line 5?  
   box No. stopYour deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 29. Don't complete the rest of this worksheet.    
   box Yes.Subtract line 6 from line 57.  
8. Multiply line 7 by 3% (0.03)8. 
9. Enter the smaller of line 4 or line 8 9. 
10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 10. 
  
taxmap/instr/i1040sca-008.htm#en_us_publink53061xd0e2045

Line 30(p12)

rule
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 30.
2015 Optional State Sales Tax Tables
IncomeExemptionsExemptionsExemptions
At leastBut less than12345Over 512345Over 512345Over 5
  Alabama14.0000%Arizona25.6000%Arkansas26.5000%
$0$20,000215255284306325352198220234245254267283318340358372392
$20,000$30,000318376417449476514333369393412427448458514551579602634
$30,000$40,000372439485522553597409453482505523549554621665699727766
$40,000$50,000418492544585619668477528562588610640639716767806838883
$50,000$60,000459540596641678732540597635665689723715802859902938988
$60,000$70,00049658364369173178859766170373576279978688094399110301085
$70,000$80,0005316226867377808406517207668028318718519541022107411161176
$80,000$90,00056365972678082588970277782686489693991310231095115111971261
$90,000$100,000593694764820867934751831883924958100497110881165122512731341
$100,000$120,000633739814873923994817903961100510411092105011761260132413761449
$120,000$140,000685799879942996107290510001063111211521208115312921384145415121592
$140,000$160,00073385493910061063114498810911160121412571318125114011500157616391726
$160,000$180,000778906995106611251210106611771252130913561422134115021609169117581851
$180,000$200,0008209541047112111841273114012591339140014511521142815991713180018711971
$200,000$225,00086510041102117912451338121913461431149715501625151917011822191419902096
$225,000$250,00091210581160124213101407130514411531160116591739161718111940203821192231
$250,000$275,00095711091215130013711473138715311627170117621847171119162052215622412360
$275,000$300,00099911571268135614301535146616181720179818621952180120162159226923592484
$300,000or more125414451579168517751903195121522286239024752594234526252811295330703233
IncomeCalifornia37.5000%Colorado22.9000%Connecticut46.3500%
$0$20,000271298316329340356104115122127132138247272289301311325
$20,000$30,000446489518540558583167184195204211220406447474494511533
$30,000$40,000543595630656678708202222235245253265493543576601621649
$40,000$50,000629689729760785819232255270281291304570628666695718751
$50,000$60,000707775820854882921259285301314325340641706749781808844
$60,000$70,0007808549039409711014285312330345356372706778825860889929
$70,000$80,0008479279801021105411003083383583733854027668458969349661009
$80,000$90,0009119971054109711331182330362383399412431824908963100410381085
$90,000$100,000972106311231170120812603513854074244384588789681026107011071156
$100,000$120,00010541152121712671308136538041543945847349495110481112116011991253
$120,000$140,000116212701341139614411504417456482502518541104711551225127813211380
$140,000$160,000126413811458151815671634452494522543561586113812551331138914361501
$160,000$180,000135914851568163216841756485529559582601627122413491431149315431613
$180,000$200,000145115841673174017961873516563595619639667130514391526159216461721
$200,000$225,000154716891783185519141996548599632658679708139115331626169717551834
$225,000$250,000165118021902197920422129584637672699722753148316361735181018721956
$250,000$275,000175119102016209721642256618673710739763796157117331838191819832073
$275,000$300,000184720142126221122812378650708747777802836165618271938202220912185
$300,000or more243126492793290429953121846920970100810401083217323982544265427442869
IncomeDistrict of Columbia45.7500%Florida16.0000%Georgia24.0000%
$0$20,000168181190197203211230253268280289302143158169176183192
$20,000$30,000279302316328337350381418443462477499231255271284294308
$30,000$40,000341369387400412427464510540563582608279308327342354372
$40,000$50,000397428449465478496539591626653674704321355377394408427
$50,000$60,000448483506524539559607666705735759793360397422440456478
$60,000$70,000494533559579595618669734777810837874396436463483500524
$70,000$80,000538580608630647672728799845881910950429472501523542567
$80,000$90,0005796256556786977237838599099479791022460506537561580608
$90,000$100,000619667699724744772836917970101110441090489538571596617646
$100,000$120,0006727257597868088389079941052109611321182529582617644666697
$120,000$140,000742800839868892926100110971160120912491304582639677707731765
$140,000$160,0008098729149469721008109011941263131613591419631693734766793829
$160,000$180,000871939984101810461086117312851359141614621526677743787821850889
$180,000$200,00093110031051108811181160125213721451151115611629721791838874904945
$200,000$225,000994107111221161119312381336146315471612166417387678428919299611005
$225,000$250,00010631145119912411275132214271562165217211777185581789694998910231069
$250,000$275,0001128121512721316135314031513165717521825188419678659481003104610811131
$275,000$300,0001191128213431390142814811596174818481925198820759119981056110111381189
$300,000or more157616961775183718871956210623042435253626182732118913001374143214791545
IncomeHawaii1,64.0000%Idaho16.0000%Illinois26.2500%
$0$20,000241280306327344367321381422454481520230257275290302319
$20,000$30,000373433473504530567482568627674713769364405433455473500
$30,000$40,000444514562599629672566665734788834898437485518544565596
$40,000$50,0005055856386807157646397498268869371009501554592621646681
$50,000$60,00056064870875479284670482490897410291108559618659691719757
$60,000$70,000610706770821862921762892982105311121197612675720755785827
$70,000$80,0006567598288829279908169541050112511891279661729777815846891
$80,000$90,000699808882940987105486710121113119312601355708779830870904951
$90,000$100,00074085593399410441115914106711721256132614267518278809239581008
$100,000$120,00079491810021067112011969781139125113401415152181089194899310311085
$120,000$140,000865100010911161122013021060123413541450153016448879751036108511271185
$140,000$160,0009321076117412501313140111371322145015521637175896010531119117212161279
$160,000$180,00099411471251133113981493120914031539164617361863102811271197125312991366
$180,000$200,000105212141324140914801579127614801622173418291963109211961270132913791449
$200,000$225,000111312841400149015651670134715601709182719262067116012691347140914611536
$225,000$250,000117913601482157716561767142216461802192620302177123313481430149615511629
$250,000$275,000124114311560166017431859149417271890201921282282130214231509157816351718
$275,000$300,000130014991634173818251947156218051974210922212382136914951585165617171803
$300,000or more165519072076220923182472196922662473263727752971177219282040213022052313
IncomeIndiana47.0000%Iowa16.0000%Kansas16.3264%
$0$20,000271301320335347364237263280294305320357422467503532574
$20,000$30,000429476506530549575392436465488506531542639706759803865
$30,000$40,0005145706076356576894795335685966186496397538318939441018
$40,000$50,000589652694726752788556619660692717753722850939100810661149
$50,000$60,0006567277748098388786266977447798098497979381035111111751265
$60,000$70,00071879584688591696069176982186089393786510171122120412731371
$70,000$80,0007758589139559891036751837893936971102092710901202129013641468
$80,000$90,00082891897610201057110780990196110081046109898511581276137014481559
$90,000$100,00087997410351082112111748639621026107611161172104012211346144515271644
$100,000$120,0009471049111511661207126493610441114116812121273111313061440154516321757
$120,000$140,000103611471220127513201383103411521230128913381405120814171561167517701904
$140,000$160,000112012391318137714261494112612551340140414571531129615201674179618972041
$160,000$180,000119813251409147215241597121213511442151215691648137816151779190720152167
$180,000$200,000127214071495156316181694129414431541161516761761145517051877201321262287
$200,000$225,000134914921586165817161797138115401644172417891880153617991980212322422411
$225,000$250,000143315851684176018221907147516451757184219122008162219002090224123662544
$250,000$275,000151216721777185719222012156517451864195420282131170419942194235224832670
$275,000$300,000158817561866194920182113165118421967206321412249178220852294245825952790
$300,000or more204522602400250825952716218024322598272528292972224526222882308632573500
IncomeKentucky46.0000%Louisiana24.0000%Maine45.5000%
$0$20,000220243259271281295155170180188194202164178188195201209
$20,000$30,000355392417436451473257282298310320334271293308319328341
$30,000$40,000429473503526544570314343363378390407329356374388399414
$40,000$50,000494545579605626656364398421438452472382412433449461479
$50,000$60,000554610648676700733410449474493509531429464487504518538
$60,000$70,000608670711742768804452495523544561585473511536555571592
$70,000$80,000659725769803831870492538568591610636514555582603620643
$80,000$90,000707778825861891932529579611636657685553596625648666691
$90,000$100,000752827877915947991565618652679700730590636667690710736
$100,000$120,00081389494798910231070613670708736760792639689722748769798
$120,000$140,0008949821040108511231174676739781812838874705760796824847878
$140,000$160,00096910641127117612161272736805850884912951767826865895920955
$160,000$180,00010401141120912611304136379386691495198110238258889309629891026
$180,000$200,000110812151287134213871450846925976101510471092880948992102710551094
$200,000$225,000117912921368142714751542903986104110831117116593910101058109411241166
$225,000$250,00012561376145615181569164096410531112115611931243100210781128116711991243
$250,000$275,000132914551540160516591734102311171179122612651318106311431196123712701317
$275,000$300,000139915321621168917461824107911781244129413341391112112051261130413391388
$300,000or more182519952109219722692369142415541639170517581832147615841656171217581821
IncomeMaryland46.0000%Massachusetts46.2500%Michigan46.0000%
$0$20,000203226241254264279195210219227233241212235249261270283
$20,000$30,000333368393413429452312335350361371384341376399416431451
$30,000$40,000404447476500520547375402420434445460411452480501518542
$40,000$50,000467516550577599631431462482498510528473520551575595622
$50,000$60,000525579617647672708482516538556570589529581616643665695
$60,000$70,000578637679712739778528565590608624645581637675704728761
$70,000$80,000628691736772801843571611638658674697629690730762787823
$80,000$90,000675743790828860905611654682704721746674739782816843881
$90,000$100,000719791842882916964650695725747766792717786831867896936
$100,000$120,00077985691195499110427017507828068268537748488979359661010
$120,000$140,0008589431002105010901146769822857883905935850930984102510591107
$140,000$160,00093310241089114011831244833890927955979101192210081066111011471198
$160,000$180,00010031100116912241270133589295399210231048108298810801142118912281283
$180,000$200,00010701173124613041353142294910131055108711131150105211491214126413061363
$200,000$225,000114012491327138814401514100810761120115411821220111812221290134313871448
$225,000$250,000121613321414148015351613107211441191122712561297119113001373142914751540
$250,000$275,000128914111498156716251707113312081258129613271369125913741451151015591627
$275,000$300,000135914871578165017111797119212711322136213941439132514451526158816391710
$300,000or more178519492065215822372348154616461711176218031860172518781980205921242215
IncomeMinnesota16.8750%Mississippi27.0000%Missouri24.2250%
$0$20,000243261272281288298404472519556586629158180195206216230
$20,000$30,000399429448463475491618722792848893958256290314332348369
$30,000$40,000485522546563578597731853936100110551131309351379401420445
$40,000$50,0005626056326536696928299671061113411951281357404437462483512
$50,000$60,00063268071173475377891710691172125313201415400453489517540573
$60,000$70,00069674978380983085899711611273136114331536440497537567593629
$70,000$80,000756814851879901932107112471366146015381648476539581614642681
$80,000$90,0008138759159459691002113913261453155316361752511578623659688730
$90,000$100,000866933976100810341069120414011535164017271850544615663701732776
$100,000$120,00093910111057109211201159129015011644175618491981589665716757791838
$120,000$140,000103511141166120412351278140316311786190820092151647730787831868920
$140,000$160,000112512121268131013431390150817521919204921572310702792853901941997
$160,000$180,00012101303136314081445149516051864204121792295245775485091596610091069
$180,000$200,000129013901455150315421595169719712157230324242595803905974102810741137
$200,000$225,0001375148215511602164417011793208222782432256027408559631036109411421209
$225,000$250,00014681582165517101754181518962200240825702705289591110251103116412151287
$250,000$275,00015551676175418121859192419932313253127012842304296410851167123112851360
$275,000$300,000164017681850191119612029208624202648282629743182101511421228129613521431
$300,000or more215523242432251325792669264030593344356737534014132714891600168717591861
IncomeNebraska15.5000%Nevada56.8500%New Jersey47.0000%
$0$20,000217240256267276289248274292305316332245262273281288298
$20,000$30,000360398423443458480395435462483500523405433451465476492
$30,000$40,000439486517540559586475523554579599627493528550567581600
$40,000$50,000509564600627649680545599635663686717572612638657673695
$50,000$60,000573635675706731766608668708739764799644689718740758782
$60,000$70,000632701745779807845666732775808836874711760792816836863
$70,000$80,000688762810847878919721790837873902943773826861887908938
$80,000$90,00074082087291294498977184689593396510088318899269549771009
$90,000$100,0007908759319731008105681989895099010241070887948988101810431076
$100,000$120,0008579491010105610941146884968102410671103115296210281071110411311167
$120,000$140,0009451048111511661207126596910601121116812071261106211341182121812471288
$140,000$160,000102911411214126913151378104911471213126313041362115612351286132513571401
$160,000$180,000110712281307136614151483112412281297135113951457124413291384142614601508
$180,000$200,000118213111395145915121584119513051378143514821547132814181478152215591609
$200,000$225,000126113991489155716131690126913851463152315721641141615131576162416631716
$225,000$250,000134714941590166317231805135014721555161816701743151216151683173417751832
$250,000$275,000142915851687176418281915142615551641170817631839160417131784183818821943
$275,000$300,000150716721780186219292021150016341725179418521932169218071882193919862050
$300,000or more198822062349245725452668194421142228231623882490223123822480255526162700
IncomeNew Mexico15.1250%New York24.0000%North Carolina24.7500%
$0$20,000236256268277284295143153160166170176216248269286299318
$20,000$30,000383415434449461478235252264272279289342391424450471501
$30,000$40,000464502526544558578286307321331340351409468508538564599
$40,000$50,000535579606627644667331355371383393407468535580615644685
$50,000$60,000600649680703722747372400417431442457521596646685717762
$60,000$70,000659713747772793821410440460475487503570651706748783833
$70,000$80,000714772809837859890446478499515529547615703762807845898
$80,000$90,000766829868898922954479514537554568588657751814863903959
$90,000$100,00081688292495698110165115485725916066266977968639159571017
$100,000$120,00088295499910331061109855459462064065667975185792998410301094
$120,000$140,000970104810981136116612076106556837057237488219371015107611261196
$140,000$160,00010521137119212321265131066471274376778681388710121096116212161291
$160,000$180,00011291220127913221357140571476579982484587494810821172124112991379
$180,000$200,000120213001362140814451496762816852879902932100611481243131713781463
$200,000$225,000127913831449149815381592812870908937961994106712171318139614611551
$225,000$250,000136314731543159616381696867929969100010251060113212921399148215501646
$250,000$275,0001442155816331688173317949189841027106010861123119513621475156216351736
$275,000$300,00015181641171917771825188996910381083111711451184125414301548164017161822
$300,000or more198021402242231823792463127313631423146715041555161318381989210622022338
IncomeNorth Dakota15.0000%Ohio15.7500%Oklahoma14.5000%
$0$20,000178199213224234247223244258268277289239279308330348375
$20,000$30,000283314336353367388367400423440454473368428471504532572
$30,000$40,000340377402423439463446487514534551574436507557596629675
$40,000$50,000390431460483502529516563594618637664496576631675712765
$50,000$60,000435481513538559589581633668694716746550637698747787845
$60,000$70,000476526561588611643640697735765788821598693759811855918
$70,000$80,000514568605634659694695757799830856892643744815871918985
$80,000$90,0005506076476787047417478148588929209586867928679269761047
$90,000$100,000585644686719746785796868915951980102172583891697910311106
$100,000$120,000630694739774803845863940991103010621106778898982104911051185
$120,000$140,000690760808846878924951103610921134116912188489771068114012011287
$140,000$160,00074782187391494899710351126118712331271132491310511148122512901383
$160,000$180,0008008789339771014106511131211127613251366142297311191222130413731471
$180,000$200,000850933991103710751130118712921361141314571517103011841293137914511554
$200,000$225,0009029901051110011401198126513771450150615521616109012521366145715331642
$225,000$250,00095910511116116712101271135014691547160616551723115413251445154116211735
$250,000$275,00010131110117812311277134114311556163917021754s1826121513941520162017041824
$275,000$300,000106511661237129313401407150916411728179418491924127314601591169517831908
$300,000or more137815041593166417231808198421552268235524252524162218532016214622562412
IncomePennsylvania16.0000%Rhode Island47.0000%South Carolina26.0000%
$0$20,000197214225234241251252272285295303314234258274285295308
$20,000$30,000318345363377388404406439460476488506381420445464480501
$30,000$40,000385417439455468487490529555574589611462509539562581607
$40,000$50,000443480505524539560564609638660678703533587622649670700
$50,000$60,000496538565586603627631682714739759787598658698728752785
$60,000$70,000545590620643662688692748784811833863657724767800827863
$70,000$80,000590639671696716744749810849878902935713785832867896936
$80,000$90,00063368572074676879880386891094196710027658438939319621005
$90,000$100,00067372976579381684885492396710011028106581589795199110241070
$100,000$120,00072878782785788291692299710451081111011508819701028107211081157
$120,000$140,000799865908941968100510131094114711871219126396910671131117912181272
$140,000$160,000867937984102010491089109711861243128613211369105211581227128013221381
$160,000$180,00092910051055109311241168117612711332137814161467112912431318137414191482
$180,000$200,00098910691122116311961242125113521418146715061561120313251404146315121579
$200,000$225,000105211371194123712721321133014381507155916021660128014101494155816101681
$225,000$250,000112012111270131613531405141615301604165917041766136415021592166017151791
$250,000$275,000118512801343139114311486149716181696175418021867144415901685175718151896
$275,000$300,000124713471413146415061563157517021784184618961964152116741774185019111996
$300,000or more162417521838190319562031204622112318239824632552198621872317241624962607
IncomeSouth Dakota14.0000%Tennessee27.0000%Texas16.2500%
$0$20,000227266293315332357350404441469493527243272291306318335
$20,000$30,000351412453485512550551634690735771823399447479503523551
$30,000$40,000417489537576608653659757824877920981486544583613637671
$40,000$50,000475556611654690741753865941100010501119562630675710738777
$50,000$60,0005276166777247648218399621046111211671244632709759798830874
$60,000$70,00057367073678883289391710511142121412731357697781837879914963
$70,000$80,000617721792847894960989113312311308137214627578489099559941047
$80,000$90,0006577688439039521022105712101315139614641560813912977102710681125
$90,000$100,000696812892955100710801121128313931480155216538679721042109511391200
$100,000$120,00074787195710241080115912061380149915911668177794010541129118712351301
$120,000$140,0008139491042111511751261131915081637173818211939103611611245130913611434
$140,000$160,00087610211121119912641356142416281766187519652092112612631354142314801560
$160,000$180,00093410881194127813471445152217391886200220982233121113581456153015921677
$180,000$200,00098811521264135214251529161618452001212322242367129214491553163316981790
$200,000$225,000104612181337142915071616171319552120224923562507137715451656174118111908
$225,000$250,000110712901415151315941710181920742249238524992658146916481767185819322036
$250,000$275,000116613571489159116771799191921872371251426332802155717471872196920482158
$275,000$300,000122114221559166717571884201422962488263827632939164118421974207621602276
$300,000or more155518071981211622302390259129473190338035383761215724202595272928392992
IncomeUtah24.7000%Vermont16.0000%Virginia24.3000%
$0$20,000230265288306321342160168173176179183168192208220230245
$20,000$30,000363416451479502535249261268273277283266301325344359381
$30,000$40,000434497539572599638297310318325330337318359388410428454
$40,000$50,000497568616653684728338353363370375383364411443468489518
$50,000$60,000553632685726761809375392402410416425405457492520543575
$60,000$70,000604690748793830883409427438447454463443499538568593628
$70,000$80,000652744806855895951440459472481488498479539580612639676
$80,000$90,0006977958619129551016469490503513520531512576619653682722
$90,000$100,00073984291296710121076497519532542551562543610656692722764
$100,000$120,000796907982104010891157534557572582591603585657706745777822
$120,000$140,0008709911072113611891263582607623635644657640718772813848897
$140,000$160,00094010701157122612831363627654671684694708692776833878915967
$160,000$180,0001005114312361309137014556696987167297407557408298909379771033
$180,000$200,00010671212131113891453154370973975877278479978688094499410361095
$200,000$225,0001132128513901471153916347507828028178298468359331001105410981160
$225,000$250,0001201136414751561163217337958288508658788958879911062111811641230
$250,000$275,00012681438155516451721182783787289591192594393610451120117912281296
$275,000$300,00013311510163217271806191687891493895596998898410981176123712881360
$300,000or more171319392094221423142454112011661195121712341258127114131511158816521742
IncomeWashington16.5000%West Virginia16.0000%Wisconsin15.0000%
$0$20,000247273290304315330239265282295306321203224238248257268
$20,000$30,000413456484506525550395438467488506531333368390407421440
$30,000$40,000505558593620642672481534569596617647405447474495512535
$40,000$50,000588649689720746782558620660691716751469517549573592619
$50,000$60,000664732778813842882628698743778806846527581617644666696
$60,000$70,000733809859898930974693770820858889933580640679709733766
$70,000$80,000799881936978101210607548378919339671015630695737770796832
$80,000$90,0008619491008105310901142811900959100410411092677747792827855894
$90,000$100,000920101410771125116512208659611023107111111165721796844881912953
$100,000$120,00099911011170122212651325938104211101162120512647818629159559871033
$120,000$140,0001105121712931350139814641035115012251282132913958609491007105210881137
$140,000$160,00012041327140914721524159611271251133313961447151893510321095114311821236
$160,000$180,000129814301518158616421719121213471435150215581634100511091177122812711329
$180,000$200,000138815291623169517541837129414381532160416631745107211831255131013551417
$200,000$225,000148216331733181018731962138015341634171117741861114212601337139614441510
$225,000$250,000158517461853193520032097147416381745182718951988121813441426148915401611
$250,000$275,000168318531967205421262226156317371851193820092108129014241511157716321706
$275,000$300,000177819572077216922452350164918321953204521202224136015011593166317201799
$300,000or more235725932751287229723111217324152574269627952933178419692090218122562360
IncomeWyoming14.0000% 
$0$20,000156171181189195203Note: 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.
$20,000$30,000257281298310320334
$30,000$40,000312342362377389407
$40,000$50,000362397419437451471
$50,000$60,000407446472491507529
$60,000$70,000449492520541558583
$70,000$80,000488534564588607633
$80,000$90,000525574607632652680
$90,000$100,000560612647674695725
$100,000$120,000607664701730753786
$120,000$140,000669732773805830866
$140,000$160,000728796841875903942
$160,000$180,0007838569049419711012
$180,000$200,000835913964100410361080
$200,000$225,0008919741028107011041151
$225,000$250,00095110391097114211781228
$250,000$275,000100811011163121012481302
$275,000$300,000106311611226127613161372
$300,000or more139915271612167717301803
1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name.
2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state table.
3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%. 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, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.50%, and the numerator is the total sales tax rate minus 7.50%.
4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted.
5 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, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%.
6 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of…AND you live in…THEN use Local Table…
AlaskaAny localityC
ArizonaChandler, Glendale, Gilbert, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma, or any other localityB
ArkansasAny LocalityB
ColoradoAdams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver County, El Paso County, Larimer County, Pueblo County, or any other locality A
 Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont or Pueblo City.B
 Arvada, Thornton or WestminsterC
GeorgiaAny localityB
IllinoisAny localityA
LouisianaAscension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge 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 or Terrebonne Parish C
 Any other localityB
MississippiCities of Jackson and Tupelo onlyB
MissouriAny localityB
New YorkCounties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, 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, Westchester, Wyoming or Yates B
 Counties: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga, Wayne, New York City or Norwich City A
 Any other localityD*
North CarolinaAny localityA
South CarolinaAiken County, Anderson County, Georgetown County, Horry County, Lexington County, Newberry County, Orangeburg County, York County or Myrtle Beach A
 Bamberg County, Charleston County, Cherokee County, Chesterfield County, Darlington County, Dillon County, Florence County, Hampton County, Jasper County, Lee County, Marion County, Marlboro County or Any other locality B
TennesseeAny localityB
UtahAny localityA
VirginiaAny localityB
* Note: Local Table D is just 25% of the NY State table.
2015 Optional Local Sales Tax Tables
IncomeExemptionsExemptionsExemptionsExemptions
At leastBut less than12345Over 512345Over 512345Over 512345Over 5
Local Table ALocal Table BLocal Table CLocal Table D
$0$20,000353942434547445256606368556470757985363840424344
20,00030,00056626669717569808793981048699108116121130596366687072
30,00040,0006874798285898295103110116124102118128137144154727780838588
40,00050,0007885909498102931081171251311401161341461551631748389939698102
50,00060,000879510110510911410411913013914615512814816217218119393100104108111114
60,00070,00095104110115119125113130142151158169140161176187197210103110115119122126
70,00080,000103113119124129135122140152162170182150173189201211225112120125129132137
80,00090,000110120128133137144130149162173181194160185201214225240120129134139142147
90,000100,000117128135141146153137158172183192205169195213226238254128137143148152157
100,000120,000126138146152157164148169184196206219182209228243255272139149155160164170
120,000140,000139151160166172180161185201213224239198228248264277296153164171176181187
140,000160,000150163173180186194174199216230241257213245267284298318166178186192197203
160,000180,000161175185193199208185212230245257274228261285303318339179191200206211219
180,000200,000171186196204211221196224244259272290241277301320336358191204213220226233
200,000225,000181197208217224234208238258274287306255293318338355379203218227234240249
225,000250,000193210221231238249220252273290304324270310337358376400217232242250256265
250,000275,000204222234243251262232265288305320341284326354377395421230246257265272281
275,000300,000214233246256264276243278301320335357298342371394414441242260271279286296
300,000or more278301317330340355311354384407426454380434471501525559318341356367376389