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IRS.gov Website
Publication 17
taxmap/pub17/p17-120.htm#en_us_publink1000173209

Where To Deduct(p154)

rule
You deduct taxes on the following schedules.
taxmap/pub17/p17-120.htm#en_us_publink1000173210

State and local income taxes.(p154)

rule
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.
taxmap/pub17/p17-120.htm#en_us_publink1000296103

General sales taxes. (p154)

rule
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.
taxmap/pub17/p17-120.htm#en_us_publink1000173212

Foreign income taxes.(p154)

rule
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/p17-120.htm#en_us_publink1000173214

Real estate taxes and personal property taxes.(p154)

rule
Real estate and personal property 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/p17-120.htm#en_us_publink1000173215

Self-employment tax.(p154)

rule
Deduct one-half of your self-employment tax on Form 1040, line 27.
taxmap/pub17/p17-120.htm#en_us_publink1000173216

Other taxes.(p154)

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