2007 Instructions for Schedule A (Form 1040), Itemized Deductions

Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.

If you itemize, you can deduct a part of your medical and dental expenses and unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.

If you and your spouse paid expenses jointly and are filing separate returns for 2007, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

Caution: Do not include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F.

Section references are to the Internal Revenue Code unless otherwise Noted.

What's New

Standard mileage rates. The 2007 rate for use of your vehicle to get medical care is 20 cents a mile. The special rate for charitable use of your vehicle to provide relief related to Hurricane Katrina has expired.

State and local general sales taxes. The option to deduct state and local general sales taxes instead of state and local income taxes was extended through 2007. See the instructions for line 5 that begin on page A-2.

Mortgage insurance premiums. Mortgage insurance premiums for mortgage insurance contracts issued after December 31, 2006, may be deductible on new line 13. See the instructions for line 13 on page A-7.

New recordkeeping requirements for contributions of money. For charitable contributions made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. See Gifts to Charity that begins on page A-7.

Medical and Dental Expenses

You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38.

Pub. 502 discusses the types of expenses that you can and cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.

Caution: If you received a distribution from a health savings account or a medical savings account in 2007, see Pub. 969 to figure your deduction.

Examples of Medical and Dental Payments You Can Deduct

To the extent you were not reimbursed, you can deduct what you paid for:

Note. Certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub. 502 for details.

Limit on long-term care premiums you can deduct. The amount you can deduct for qualified long-term care contracts (as defined in Pub. 502) depends on the age, at the end of 2007, of the person for whom the premiums were paid. See the chart below for details.

----------------------------------
IF the person       THEN the most
was, at the end     you can deduct
of 2007, age ...    is ...
----------------------------------
40 or under             $ 290
----------------------------------
41-50                   $ 550
----------------------------------
51-60                 $ 1,110
----------------------------------
61-70                 $ 2,950
----------------------------------
71 or older           $ 3,680
----------------------------------

Examples of Medical and Dental Payments You Cannot Deduct

Specific Instructions for Schedule A (Form 1040)

Line 1: Medical and Dental Expenses

Enter the total of your medical and dental expenses (see page A-1), after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements below.

Tip: Do not forget to include insurance premiums you paid for medical and dental care. But if you claimed the self-employed health insurance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29.

Note. If, during 2007, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension Benefit Guaranty Corporation pension recipient, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include:

Whose medical and dental expenses can you include? You can include medical and dental bills you paid for:

Example. You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,400 in 2007. You can include on line 1 any medical and dental expenses you paid in 2007 for your mother.

Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2007 for medical or dental expenses you paid in 2007, reduce your 2007 expenses by this amount. If you received a reimbursement in 2007 for prior year medical or dental expenses, do not reduce your 2007 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include.

Cafeteria plans. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form(s) W-2.

Taxes You Paid

Taxes You Cannot Deduct

Line 5: State and Local Income Taxes

Caution: You can elect to deduct state and local general sales taxes instead of state and local income taxes. You cannot deduct both.

If you deduct state and local income taxes, check box a on line 5. Include on this line the state and local income taxes listed below.

Do not reduce your deduction by any:

State and Local General Sales Taxes

If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction, you can use either your actual expenses or the optional sales tax tables.

Actual Expenses

Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2007 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Do not include sales taxes paid on items used in your trade or business.

Caution: You must keep your actual receipts showing general sales taxes paid to use this method.

Refund of general sales taxes. If you received a refund of state or local general sales taxes in 2007 for amounts paid in 2007, reduce your actual 2007 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2007 for prior year purchases, do not reduce your 2007 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. See Recoveries in Pub. 525 for details.

Optional Sales Tax Tables

Instead of using your actual expenses, you can use the tables on pages A-11 through A-13 to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on certain specified items.

To figure your state and local general sales tax deduction using the tables, complete the worksheet on page A-4 or use the 2007 Sales Tax Deduction Calculator on the IRS website. To use the 2007 Sales Tax Deduction Calculator, go to www.irs.gov and enter "Sales tax deduction calculator" in the search box.

Caution: If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction.

Instructions for Line 5b Worksheet

Line 1. If you lived in the same state for all of 2007, enter the applicable amount, based on your 2007 income and exemptions, from the optional state sales tax table for your state on page A-11 or A-12. Read down the "At least--But less than" columns for your state and find the line that includes your 2007 income. If married filing separately, do not include your spouse's income. Your 2007 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following.

The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d.

What if you lived in more than one state? If you lived in more than one state during 2007, look up the table amount for each state using the above rules. If there is no table for your state, the table amount is considered to be zero. Multiply the table amount for each state you lived in by a fraction. The numerator of the fraction is the number of days you lived in the state during 2007 and the denominator is the total number of days in the year (365). Enter the total of the prorated table amounts for each state on line 1. However, if you also lived in a locality during 2007 that imposed a local general sales tax, do not enter the total on line 1. Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1.

Example. You lived in State A from January 1 through August 31, 2007 (243 days), and in State B from September 1 through December 31, 2007 (122 days). The table amount for State A is $500. The table amount for State B is $400. You would figure your state general sales tax as follows.

State A:    $500 × 243/365 =  $333
State B:    $400 × 122/365 =   134
                             -----
Total                       = $467

If none of the localities in which you lived during 2007 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Otherwise, complete a separate worksheet for State A and State B. Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet.

Line 2. If you checked the "No" box, enter -0- on line 2, and go to line 3. If you checked the "Yes" box and lived in the same locality for all of 2007, enter the applicable amount, based on your 2007 income and exemptions, from the optional local sales tax table for your locality on page A-13. Read down the "At least--But less than" columns for your locality and find the line that includes your 2007 income. See the line 1 instructions on this page to figure your 2007 income. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d.

What if you lived in more than one locality? If you lived in more than one locality during 2007, look up the table amount for each locality using the above rules. If there is no table for your locality, the table amount is considered to be zero. Multiply the table amount for each locality you lived in by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2007 and the denominator is the total number of days in the year (365). If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet.

Example. You lived in Locality 1 from January 1 through August 31, 2007 (243 days), and in Locality 2 from September 1 through December 31, 2007 (122 days). The table amount for Locality 1 is $100. The table amount for Locality 2 is $150. You would figure the amount to enter on line 2 as follows. Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet.

Locality 1:    $100 × 243/365 =    $ 67
Locality 2:    $150 × 122/365 =      50
                                 ------
Total                         =    $117

Line 3. If you lived in California, check the "No" box if your combined state and local general sales tax rate is 7.25%. Otherwise, check the "Yes" box and include on line 3 only the part of the combined rate that is more than 7.25%.

If you lived in Nevada, check the "No" box if your combined state and local general sales tax rate is 6.5%. Otherwise, check the "Yes" box and include on line 3 only the part of the combined rate that is more than 6.5%.

If you lived in Texarkana, Arkansas, check the "Yes" box and enter "4.0" on line 3. Your local general sales tax rate of 4.0% includes the additional 2.5% sales tax rate for Texarkana and the 1.5% sales tax rate for Miller County.

What if your local general sales tax rate changed during 2007? If you checked the "Yes" box and your local general sales tax rate changed during 2007, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2007 and the denominator is the total number of days in the year (365). Enter the total of the prorated tax rates on line 3.

Example. Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2007 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2007 (92 days). You would enter "1.189" on line 3, figured as follows.

January 1 -
September 30:    1.00 × 273/365 =  0.748
October 1 -
December 31:     1.75 ×  92/365 =  0.441
                                  ------
Total                           =  1.189

What if you lived in more than one locality in the same state during 2007? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2007 and either of the following applies.

To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page A-13 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2007 and the denominator is the total number of days in the year (365).

Example. You lived in Locality 1 from January 1 through August 31, 2007 (243 days), and in Locality 2 from September 1 through December 31, 2007 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter "0.666" on line 3 for the Locality 1 worksheet and "0.585" for the Locality 2 worksheet, figured as follows.

Locality 1:      1.00 × 243/365 = 0.666
Locality 2:      1.75 × 122/365 = 0.585

Line 6. If you lived in more than one locality in the same state during 2007, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2007. If you checked the "Yes" box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet.

Line 7. Enter on line 7 any state and local general sales taxes paid on the following specified items. If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets.

  1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate.

  2. An aircraft or boat, if the tax rate was the same as the general sales tax rate.

  3. A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies.

    1. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation.

    2. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly.

    3. Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly.

Do not include sales taxes paid on items used in your trade or business. If you received a refund of state or local general sales taxes in 2007, see Refund of general sales taxes on page A-3.

State and Local General Sales Tax Deduction Worksheet--Line 5b

(See the Instructions for Line 5b Worksheet that begin on page A-3.)
Keep for Your Records
----------------------------------------------------------------------
Before you begin:  See the instructions for line 1 on page A-3 if:
                     You lived in more than one state during 2007, or
                     You had any nontaxable income in 2007.
----------------------------------------------------------------------
1. Enter your state general sales taxes from the applicable
   table on page A-11 or A-12 (see page A-3 of the
   instructions)                                              1. $    
   Next. If, for all of 2007, you lived only in Connecticut,
   the District of Columbia, Hawaii, Indiana, Kentucky,
   Maine, Maryland, Massachusetts, Michigan, Mississippi,
   New Jersey, Rhode Island, Virginia, or West Virginia,
   skip lines 2 through 5, enter -0- on line 6, and go to
   line 7. Otherwise, go to line 2.
2. Did you live in Alaska, Arizona, Arkansas (Texarkana
   only), California (Los Angeles County only), Colorado,
   Georgia, Illinois, Louisiana, New York State, or North
   Carolina in 2007?
   [] No.  Enter -0-                             }
                                                 }
   [] Yes. Enter your local general sales taxes  }  2. $    
      from the applicable table on page A-13     }
      (see page A-3 of the instructions)         }
3. Did your locality impose a local general sales
   tax in 2007? Residents of California, Nevada,
   and Texarkana, Arkansas, see page A-3 of the
   instructions.
   [] No.  Skip lines 3 through 5, enter -0- on
      line 6, and go to line 7.
   [] Yes. Enter your local general sales tax
      rate, but omit the percentage sign. For
      example, if your local general sales tax
      rate was 2.5%, enter 2.5. If your local
      general sales tax rate changed or you
      lived in more than one locality in the
      same state during 2007, see page A-3 of
      the instructions. (If you do not know your
      local general sales tax rate, contact your
      local government.)                            3.  .   
4. Did you enter -0- on line 2 above?
   [] No.  Skip lines 4 and 5 and go to line 6.
   [] Yes. Enter your state general sales tax rate
      (shown in the table heading for your state),
      but omit the percentage sign. For example,
      if your state general sales tax rate is 6%,
      enter 6.0                                     4.  .   
5. Divide line 3 by line 4. Enter the result as a
   decimal (rounded to at least three places)       5.  .   
6. Did you enter -0- on line 2 above?
   [] No.  Multiply line 2 by line 3              }
                                                  }
   [] Yes. Multiply line 1 by line 5. If you      }           6. $    
      lived in more than one locality in the same }
      state during 2007, see the instructions     }
      above                                       }
7. Enter your state and local general sales taxes paid on
   specified items, if any (see page A-5 of the
   instructions)                                              7. $
                                                                 =====
8. Deduction for general sales taxes. Add lines 1, 6, and 7.
   Enter the result here and the total from all your state
   and local general sales tax deduction worksheets, if you
   completed more than one, on Schedule A, line 5. Be sure
   to check box b on that line                                8. $    
----------------------------------------------------------------------

Line 6: Real Estate Taxes

Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the taxes are based on the assessed value of the property. Also, the assessment must be made uniformly on property throughout the community, and the proceeds must be used for general community or governmental purposes. Pub. 530 explains the deductions homeowners can take.

Do not include the following amounts on line 6.

If your mortgage payments include your real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2007.

If you sold your home in 2007, any real estate tax charged to the buyer should be shown on your settlement statement and in box 5 of any Form 1099-S you received. This amount is considered a refund of real estate taxes. See Refunds and rebates below. Any real estate taxes you paid at closing should be shown on your settlement statement.

Refunds and rebates. If you received a refund or rebate in 2007 of real estate taxes you paid in 2007, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2007 of real estate taxes you paid in an earlier year, do not reduce your deduction by this amount. Instead, you must include the refund or rebate in income on Form 1040, line 21, if you deducted the real estate taxes in the earlier year and the deduction reduced your tax. See Recoveries in Pub. 525 for details on how to figure the amount to include in income.

Line 7: Personal Property Taxes

Enter the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis.

Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value.

Line 8: Other Taxes

If you had any deductible tax not listed on line 5, 6, or 7, list the type and amount of tax. Enter only one total on line 8. Include on this line income tax you paid to a foreign country or U.S. possession.

Tip: You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Form 1040, line 51, for details.

Interest You Paid

Whether your interest expense is treated as investment interest, personal interest, or business interest depends on how and when you used the loan proceeds. See Pub. 535 for details.

In general, if you paid interest in 2007 that applies to any period after 2007, you can deduct only amounts that apply for 2007.

Lines 10 and 11: Home Mortgage Interest

A home mortgage is any loan that is secured by your main home or second home. It includes first and second mortgages, home equity loans, and refinanced mortgages.

A home can be a house, condominium, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleeping space, toilet, and cooking facilities.

Limit on home mortgage interest. If you took out any mortgages after October 13, 1987, your deduction may be limited. Any additional amounts borrowed after October 13, 1987, on a line-of-credit mortgage you had on that date are treated as a mortgage taken out after October 13, 1987. If you refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. But if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after October 13, 1987.

See Pub. 936 to figure your deduction if either (1) or (2) below applies. If you had more than one home at the same time, the dollar amounts in (1) and (2) apply to the total mortgages on both homes.

  1. You took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2007. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition.

  2. You took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2007. The limit is $500,000 if married filing separately.

Caution: If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See Pub. 936.

Line 10

Enter on line 10 mortgage interest and points reported to you on Form 1098 under your social security number (SSN). If this form shows any refund of overpaid interest, do not reduce your deduction by the refund. Instead, see the instructions for Form 1040, line 21. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on Form 1098 under the other person's SSN, report your share of the interest on line 11 (as explained in the line 11 instructions below).

If you paid more interest to the recipient than is shown on Form 1098, see Pub. 936 to find out if you can deduct the additional interest. If you can, attach a statement explaining the difference and enter "See attached" to the right of line 10.

Caution: If you are claiming the mortgage interest credit (for holders of qualified mortgage credit certificates issued by state or local governmental units or agencies), subtract the amount shown on Form 8396, line 3, from the total deductible interest you paid on your home mortgage. Enter the result on line 10.

Line 11

If you did not receive a Form 1098 from the recipient, report your deductible mortgage interest on line 11.

If you bought your home from the recipient, be sure to show that recipient's name, identifying number, and address on the dotted lines next to line 11. If the recipient is an individual, the identifying number is his or her social security number (SSN). Otherwise, it is the employer identification number. You must also let the recipient know your SSN. If you do not show the required information about the recipient or let the recipient know your SSN, you may have to pay a $50 penalty.

If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the other person received the Form 1098, attach a statement to your return showing the name and address of that person. To the right of line 11, enter "See attached."

Line 12: Points Not Reported on Form 1098

Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See Pub. 936 to figure the amount you can deduct. Points paid for other purposes, such as for a lender's services, are not deductible.

Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home.

If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See Pub. 936 for details.

Tip: If you paid off a mortgage early, deduct any remaining points in the year you paid off the mortgage.

Line 13: Qualified Mortgage Insurance Premiums

Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued during 2007 in connection with home acquisition debt that was secured by your first or second home. See Prepaid mortgage insurance below if you paid any premiums allocable to any period after 2007. Box 4 of Form 1098 may show the amount of premiums you paid in If you and at least one other person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on Form 1098 under the other person's SSN, report your share of the premiums on line 13.

Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006).

Mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as a funding fee and guarantee fee respectively. These fees can be deducted fully in 2007 if the mortgage insurance contract was issued in 2007. Contact the mortgage insurance issuer to determine the deductible amount if it is not included in box 4 of Form 1098.

Prepaid mortgage insurance. If you paid premiums for qualified mortgage insurance that are allocable to periods after 2007, such premiums are treated as paid in the year to which they are allocated. No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. The two preceding sentences do not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service.

Limit on amount you can deduct. You cannot deduct your mortgage insurance premiums if the amount on Form 1040, line 38, is more than $109,000 ($54,500 if married filing separately). If the amount on Form 1040, line 38, is more than $100,000 ($50,000 if married filing separately), your deduction is limited and you must use the worksheet below to figure your deduction.

Qualified Mortgage Insurance Premiums Deduction Worksheet-- Line 13

Keep for Your Records
----------------------------------------------------------------------
Before you begin: See the instructions for line 13 above to see if
                  you must use this worksheet to figure your
                  deduction.
----------------------------------------------------------------------
1. Enter the total premiums you paid in 2007 for qualified
   mortgage insurance for a contract issued in 2007         1. ______
2. Enter the amount from Form 1040, line 38      2. ______
3. Enter $100,000 ($50,000 if married filing
   separately)                                   3. ______
4. Is the amount on line 2 more than the amount
   on line 3?
   [] No.  Your deduction is not limited. Enter
           the amount from line 1 above on
           Schedule A, line 13. Do not complete
           the rest of this worksheet.
   [] Yes. Subtract line 3 from line 2. If the
           result is not a multiple of $1,000
           ($500 if married filing separately),
           increase it to the next multiple of
           $1,000 ($500 if married filing
           separately). For example, increase
           $425 to $1,000, increase $2,025 to
           $3,000; or if married filing
           separately, increase $425 to $500,
           increase $2,025 to $2,500, etc.       4. ______
5. Divide line 4 by $10,000 ($5,000 if married filing
   separately). Enter the result as a decimal. If the
   result is 1.0 or more, enter 1.0                         5.  .    
6. Multiply line 1 by line 5                                6. ______
7. Qualified mortgage insurance premiums deduction.
   Subtract line 6 from line 1. Enter the result
   here and on Schedule A, line 13                          7. ______
----------------------------------------------------------------------

Line 14: Investment Interest

Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities that generate tax-exempt income.

Complete and attach Form 4952 to figure your deduction.

Exception. You do not have to file Form 4952 if all three of the following apply.

  1. Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends.

  2. You have no other deductible investment expenses.

  3. You have no disallowed investment interest expense from 2006.

Caution: Alaska Permanent Fund dividends, including those reported on Form 8814, are not investment income.

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what you gave to organizations that work to prevent cruelty to children or animals. Certain whaling captains may be able to deduct expenses paid in 2007 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details.

To verify an organization's charitable status, you can:

Examples of Qualified Charitable Organizations

Contributions You Can Deduct

Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. But do not deduct any amounts that were repaid to you.

Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. But this rule does not apply to certain membership benefits provided in return for an annual payment of $75 or less. For details, see Pub. 526.

Example. You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30.

Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a statement from the charitable organization showing the information in (1) and (2) below.

  1. The amount of any money contributed and a description (but not value) of any property donated.

  2. Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the benefit.

In figuring whether a gift is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction.

Tip: You must get the statement by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your records.

Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies.

  1. Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040, line

  2. Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38.

  3. You gave gifts of property that increased in value or gave gifts of the use of property.

Contributions You Cannot Deduct

Line 16: Gifts by Cash or Check

Enter on line 16 the total gifts you made in cash or by check (including out-of-pocket expenses).

Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. Do not attach the record to your tax return. Instead, keep it with your other tax records.

Line 17: Other Than by Cash or Check

Enter your contributions of property. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub. 561.

If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the "amount of your deduction" means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000, you may also have to get appraisals of the values of the donated property. This amount is $500 for certain contributions of clothing and household items (see below). See Form 8283 and its instructions for details.

Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return.

Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include:

Caution: If your total deduction for gifts of property is over $500, you gave less than your entire interest in the property, or you made a "qualified conservation contribution," your records should contain additional information. See Pub. 526 for details.

Line 18: Carryover From Prior Year

Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for details.

Casualty and Theft Losses

Line 20

Complete and attach Form 4684 to figure the amount of your loss to enter on line 20.

You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes, and car, boat, and other accidents. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution.

You can deduct nonbusiness casualty or theft losses only to the extent that:

  1. The amount of each separate casualty or theft loss is more than $100, and

  2. The total amount of all losses during the year (reduced by the $100 limit discussed in (1) above) is more than 10% of the amount on Form 1040, line 38.

Special rules apply if you had both gains and losses from nonbusiness casualties or thefts. See Form 4684 and its instructions for details.

Use Schedule A, line 23, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.

For information on federal disaster area losses, see Pub. 547.

Job Expenses and Certain Miscellaneous Deductions

You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38.

Pub. 529 discusses the types of expenses that can and cannot be deducted.

Examples of Expenses You Cannot Deduct

Line 21: Unreimbursed Employee Expenses

Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimbursements.)

An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary.

But you must fill in and attach Form 2106 if either (1) or (2) below applies.

  1. You claim any travel, transportation, meal, or entertainment expenses for your job.

  2. Your employer paid you for any of your job expenses that you would otherwise report on line 21.

Tip: If you used your own vehicle and (2) above does not apply, you may be able to file Form 2106-EZ instead.

If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted line next to line 21. If you need more space, attach a statement showing the type and amount of each expense. Enter the total of all these expenses on line 21.

Caution: Do not include on line 21 any educator expenses you deducted on Form 1040, line 23.

Examples of other expenses to include on line 21 are:

Tip: You may be able to take a credit for your educational expenses instead of a deduction. See Form 8863 for details.

Line 22: Tax Preparation Fees

Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit card, do not include the convenience fee you were charged.

Line 23: Other Expenses

Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 23.

Examples of expenses to include on line 23 are:

Other Miscellaneous Deductions

Line 28

Only the expenses listed next can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 28.

For more details, see Pub. 529.

Total Itemized Deductions

Line 29

Use the worksheet below to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $156,400 ($78,200 if married filing separately).

Itemized Deductions Worksheet--Line 29

Keep for Your Records
---------------------------------------------------------------------
 1. Enter the total of the amounts from Schedule A,
    lines 4, 9, 15, 19, 20, 27, and 28                      1. ______
 2. Enter the total of the amounts 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?
    [] No. STOP Your deduction is not limited. Enter the
                amount from line 1 above on Schedule A,
                line 29.
    [] Yes. Subtract line 2 from line 1         3. ______
 4. Multiply line 3 by 80% (.80)                4. ______
 5. Enter the amount from Form 1040, line 38    5. ______
 6. Enter $156,400 ($78,200 if married filing
    separately)                                 6. ______
 7. Is the amount on line 6 less than the
    amount on line 5?
    [] No. STOP Your deduction is not
                limited. Enter the amount
                from line 1 above on
                Schedule A, line 29.
    [] Yes. Subtract line 6 from line 5         7. ______
 8. Multiply line 7 by 3% (.03)                 8. ______
 9. Enter the smaller of line 4 or line 8                   9. ______
10. Divide line 9 by 3.0                                   10. ______
11. Subtract line 10 from line 9                           11. ______
12. Total itemized deductions. Subtract line 11 from
    line 1. Enter the result here and on Schedule A,
    line 29                                                12. ______
---------------------------------------------------------------------

Line 30

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.

2007 Optional State and Certain Local Sales Tax Tables

------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Alabama                           4.0000%
------------------------------------------------------------------
     $0      $20,000    199     249     283    311    335     368
 20,000       30,000    300     374     425    466    501     550
 30,000       40,000    351     436     496    543    583     641
 40,000       50,000    395     490     556    609    654     717
 50,000       60,000    434     538     610    668    716     786
 60,000       70,000    469     581     659    721    773     848
 70,000       80,000    503     622     705    771    827     906
 80,000       90,000    534     660     748    818    876     960
 90,000      100,000    564     696     788    862    923    1011
100,000      120,000    603     744     842    919    985    1078
120,000      140,000    657     809     915    999   1070    1170
140,000      160,000    704     866     979   1068   1144    1251
160,000      180,000    751     923    1043   1138   1217    1331
180,000      200,000    794     975    1101   1200   1284    1403
200,000 or more        1010    1236    1392   1515   1619    1766
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  --------------------------------------------
  least        than     Arizona                           5.6000%
------------------------------------------------------------------
     $0      $20,000    208     245     270    289    304     326
 20,000       30,000    345     406     446    478    504     540
 30,000       40,000    417     491     539    577    608     651
 40,000       50,000    480     565     621    664    699     749
 50,000       60,000    538     632     695    743    782     838
 60,000       70,000    591     694     763    815    859     919
 70,000       80,000    642     753     828    885    932     997
 80,000       90,000    689     809     888    950   1000    1070
 90,000      100,000    735     862     946   1011   1065    1140
100,000      120,000    795     932    1023   1094   1151    1232
120,000      140,000    879    1030    1130   1208   1271    1360
140,000      160,000    953    1116    1225   1309   1377    1473
160,000      180,000   1027    1203    1320   1410   1484    1587
180,000      200,000   1095    1283    1407   1502   1581    1691
200,000 or more        1443    1688    1850   1974   2077    2219
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Arkansas                          6.0000%
------------------------------------------------------------------
     $0      $20,000    310     376     421    456    485     526
 20,000       30,000    486     587     656    710    755     819
 30,000       40,000    576     694     775    838    891     966
 40,000       50,000    652     786     877    948   1008    1091
 50,000       60,000    721     868     968   1046   1111    1204
 60,000       70,000    783     942    1051   1135   1206    1306
 70,000       80,000    842    1013    1129   1220   1295    1402
 80,000       90,000    897    1078    1201   1297   1378    1491
 90,000      100,000    949    1140    1270   1371   1456    1575
100,000      120,000   1017    1221    1360   1468   1558    1686
120,000      140,000   1111    1333    1483   1601   1699    1837
140,000      160,000   1193    1430    1591   1717   1822    1969
160,000      180,000   1275    1527    1699   1832   1944    2101
180,000      200,000   1349    1615    1796   1937   2054    2220
200,000 or more        1719    2053    2279   2456   2603    2811
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     California1                       7.2500%
------------------------------------------------------------------
     $0      $20,000    248     292     321    344    363     389
 20,000       30,000    413     486     534    572    603     645
 30,000       40,000    501     588     647    692    729     780
 40,000       50,000    577     678     745    797    839     899
 50,000       60,000    647     760     835    892    940    1006
 60,000       70,000    712     835     917    981   1033    1105
 70,000       80,000    774     907     996   1065   1121    1200
 80,000       90,000    831     975    1070   1144   1204    1288
 90,000      100,000    887    1039    1141   1219   1283    1373
100,000      120,000    960    1125    1235   1319   1388    1485
120,000      140,000   1062    1244    1365   1458   1535    1641
140,000      160,000   1153    1350    1481   1581   1664    1779
160,000      180,000   1244    1456    1597   1705   1794    1918
180,000      200,000   1328    1553    1703   1818   1913    2045
200,000 or more        1755    2050    2246   2396   2520    2692
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Colorado                          2.9000%
------------------------------------------------------------------
     $0      $20,000     95     113     124    134    141     152
 20,000       30,000    156     185     204    219    231     248
 30,000       40,000    188     223     246    264    278     299
 40,000       50,000    217     256     282    302    319     343
 50,000       60,000    242     286     315    338    357     383
 60,000       70,000    266     314     346    371    391     419
 70,000       80,000    289     340     375    402    424     454
 80,000       90,000    310     365     402    431    454     487
 90,000      100,000    330     389     428    459    484     519
100,000      120,000    357     420     463    496    522     560
120,000      140,000    394     464     511    547    576     618
140,000      160,000    428     503     553    592    624     669
160,000      180,000    461     542     596    638    672     720
180,000      200,000    491     578     635    679    716     767
200,000 or more         648     760     834    892    939    1005
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Connecticut                       6.0000%
------------------------------------------------------------------
     $0      $20,000    210     241     261    277    290     307
 20,000       30,000    348     399     433    458    479     508
 30,000       40,000    421     482     522    553    578     612
 40,000       50,000    484     554     600    635    664     703
 50,000       60,000    541     619     671    710    741     785
 60,000       70,000    594     679     735    778    813     861
 70,000       80,000    644     736     797    843    880     933
 80,000       90,000    690     789     854    903    944     999
 90,000      100,000    735     840     909    961   1004    1063
100,000      120,000    793     907     981   1037   1083    1147
120,000      140,000    875     999    1081   1143   1193    1263
140,000      160,000    946    1081    1168   1235   1290    1365
160,000      180,000   1018    1162    1256   1328   1387    1467
180,000      200,000   1083    1236    1336   1412   1474    1560
200,000 or more        1412    1610    1739   1837   1917    2028
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     District of Columbia              5.7500%
------------------------------------------------------------------
     $0      $20,000    176     204     223    238    250     266
 20,000       30,000    292     339     370    393    413     440
 30,000       40,000    354     410     447    475    498     531
 40,000       50,000    408     472     514    546    573     610
 50,000       60,000    456     528     575    611    641     682
 60,000       70,000    501     580     631    671    703     748
 70,000       80,000    544     629     685    728    763     811
 80,000       90,000    585     675     735    781    818     870
 90,000      100,000    623     719     783    832    871     927
100,000      120,000    674     778     847    899    942    1001
120,000      140,000    744     859     935    992   1039    1105
140,000      160,000    807     931    1012   1074   1125    1196
160,000      180,000    870    1003    1090   1157   1212    1288
180,000      200,000    927    1068    1161   1232   1291    1371
200,000 or more        1219    1403    1523   1616   1691    1796
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Florida                           6.0000%
------------------------------------------------------------------
     $0      $20,000    217     261     290    314    333     360
 20,000       30,000    355     426     474    511    542     585
 30,000       40,000    428     512     570    614    651     703
 40,000       50,000    491     588     653    703    746     805
 50,000       60,000    549     656     728    785    831     897
 60,000       70,000    602     719     798    859    911     982
 70,000       80,000    653     779     864    931    986    1063
 80,000       90,000    700     835     926    997   1056    1139
 90,000      100,000    745     888     985   1061   1123    1211
100,000      120,000    805     959    1064   1145   1212    1306
120,000      140,000    888    1058    1172   1261   1335    1438
140,000      160,000    962    1145    1268   1364   1444    1555
160,000      180,000   1036    1232    1365   1468   1553    1672
180,000      200,000   1104    1312    1453   1562   1652    1779
200,000 or more        1449    1719    1901   2042   2158    2322
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Georgia                           4.0000%
------------------------------------------------------------------
     $0      $20,000    143     168     184    197    207     221
 20,000       30,000    235     274     301    321    338     361
 30,000       40,000    283     330     362    386    406     434
 40,000       50,000    324     379     415    443    466     497
 50,000       60,000    363     423     463    494    520     555
 60,000       70,000    398     464     508    542    569     608
 70,000       80,000    431     503     550    587    617     658
 80,000       90,000    462     539     590    629    661     706
 90,000      100,000    492     574     628    669    703     751
100,000      120,000    532     620     678    723    759     810
120,000      140,000    587     684     748    797    837     893
140,000      160,000    636     740     810    863    906     967
160,000      180,000    685     797     872    928    975    1040
180,000      200,000    730     849     928    988   1038    1107
200,000 or more         958    1114    1216   1295   1359    1449
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Hawaii                            4.0000%
------------------------------------------------------------------
     $0      $20,000    232     284     320    348    371     405
 20,000       30,000    359     438     493    536    572     622
 30,000       40,000    424     516     580    630    672     731
 40,000       50,000    478     582     654    710    757     823
 50,000       60,000    528     641     720    781    833     906
 60,000       70,000    572     695     780    846    902     980
 70,000       80,000    614     746     836    907    966    1051
 80,000       90,000    653     792     888    963   1026    1115
 90,000      100,000    690     837     937   1017   1083    1177
100,000      120,000    738     895    1002   1087   1157    1257
120,000      140,000    805     974    1091   1182   1259    1367
140,000      160,000    863    1044    1168   1266   1347    1463
160,000      180,000    920    1113    1245   1349   1435    1558
180,000      200,000    972    1175    1314   1423   1515    1644
200,000 or more        1232    1485    1658   1794   1908    2069
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Idaho                             6.0000%
------------------------------------------------------------------
     $0      $20,000    300     373     423    464    498     546
 20,000       30,000    457     566     642    702    753     825
 30,000       40,000    537     663     752    821    880     964
 40,000       50,000    605     747     845    923    989    1082
 50,000       60,000    666     821     929   1014   1086    1188
 60,000       70,000    721     889    1005   1097   1174    1284
 70,000       80,000    774     953    1077   1175   1257    1374
 80,000       90,000    823    1012    1143   1247   1334    1458
 90,000      100,000    869    1068    1206   1315   1407    1537
100,000      120,000    931    1143    1290   1406   1503    1642
120,000      140,000   1015    1245    1404   1529   1635    1785
140,000      160,000   1089    1334    1504   1638   1750    1910
160,000      180,000   1163    1424    1604   1746   1865    2035
180,000      200,000   1231    1505    1694   1844   1969    2147
200,000 or more        1570    1912    2149   2335   2491    2712
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Illinois                          6.2500%
------------------------------------------------------------------
     $0      $20,000    246     292     323    346    366     394
 20,000       30,000    400     474     523    561    592     636
 30,000       40,000    480     568     627    672    710     762
 40,000       50,000    550     650     717    769    812     872
 50,000       60,000    613     725     799    857    905     971
 60,000       70,000    671     793     875    938    989    1062
 70,000       80,000    727     858     946   1014   1070    1149
 80,000       90,000    779     919    1013   1086   1146    1229
 90,000      100,000    828     977    1077   1154   1218    1306
100,000      120,000    894    1054    1162   1245   1313    1408
120,000      140,000    985    1161    1279   1370   1445    1550
140,000      160,000   1065    1255    1382   1480   1561    1674
160,000      180,000   1146    1350    1486   1591   1678    1799
180,000      200,000   1219    1436    1581   1692   1784    1913
200,000 or more        1595    1875    2063   2207   2326    2492
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Indiana                           6.0000%
------------------------------------------------------------------
     $0      $20,000    230     272     301    322    340     365
 20,000       30,000    373     440     485    519    548     588
 30,000       40,000    447     527     580    621    655     702
 40,000       50,000    511     602     662    709    748     802
 50,000       60,000    569     670     737    789    831     891
 60,000       70,000    622     732     805    862    908     973
 70,000       80,000    673     791     870    931    981    1051
 80,000       90,000    720     846     930    995   1049    1123
 90,000      100,000    765     899     988   1056   1113    1192
100,000      120,000    824     968    1064   1137   1198    1283
120,000      140,000    906    1064    1169   1249   1316    1409
140,000      160,000    979    1148    1261   1348   1419    1519
160,000      180,000   1051    1232    1353   1446   1523    1630
180,000      200,000   1117    1309    1437   1536   1617    1730
200,000 or more        1450    1697    1861   1987   2091    2236
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Iowa                              5.0000%
------------------------------------------------------------------
     $0      $20,000    208     245     269    288    304     325
 20,000       30,000    340     399     438    468    493     528
 30,000       40,000    408     478     525    561    591     632
 40,000       50,000    467     547     601    642    675     723
 50,000       60,000    520     609     669    714    752     804
 60,000       70,000    569     666     731    781    821     878
 70,000       80,000    616     720     790    843    888     949
 80,000       90,000    659     771     845    902    949    1015
 90,000      100,000    700     818     897    958   1008    1077
100,000      120,000    754     882     966   1031   1085    1160
120,000      140,000    829     969    1062   1133   1191    1273
140,000      160,000    895    1045    1145   1222   1285    1373
160,000      180,000    961    1122    1229   1311   1379    1473
180,000      200,000   1021    1191    1305   1392   1463    1563
200,000 or more        1323    1541    1686   1798   1889    2017
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Kansas                            5.3000%
------------------------------------------------------------------
     $0      $20,000    287     352     398    434    464     507
 20,000       30,000    443     543     612    666    711     776
 30,000       40,000    522     638     719    782    835     910
 40,000       50,000    589     720     810    881    940    1025
 50,000       60,000    650     793     891    969   1034    1127
 60,000       70,000    705     859     965   1049   1119    1219
 70,000       80,000    756     921    1035   1124   1199    1306
 80,000       90,000    804     979    1099   1194   1273    1386
 90,000      100,000    849    1033    1160   1259   1343    1462
100,000      120,000    909    1105    1240   1346   1435    1561
120,000      140,000    991    1203    1349   1464   1560    1697
140,000      160,000   1062    1288    1444   1567   1670    1816
160,000      180,000   1133    1374    1539   1670   1779    1933
180,000      200,000   1197    1450    1625   1762   1877    2039
200,000 or more        1517    1833    2050   2220   2363    2565
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Kentucky                          6.0000%
------------------------------------------------------------------
     $0      $20,000    218     257     283    303    320     343
 20,000       30,000    352     415     456    488    514     551
 30,000       40,000    422     497     546    584    616     659
 40,000       50,000    483     568     624    668    703     753
 50,000       60,000    539     633     695    743    783     838
 60,000       70,000    590     692     760    813    856     916
 70,000       80,000    638     749     822    879    925     990
 80,000       90,000    684     802     880    941    990    1060
 90,000      100,000    727     852     935    999   1052    1126
100,000      120,000    784     919    1009   1078   1134    1213
120,000      140,000    864    1012    1110   1186   1248    1334
140,000      160,000    934    1094    1200   1281   1348    1441
160,000      180,000   1005    1176    1290   1377   1449    1549
180,000      200,000   1070    1251    1372   1464   1540    1647
200,000 or more        1399    1634    1790   1909   2007    2144
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Louisiana                         4.0000%
------------------------------------------------------------------
     $0      $20,000    160     186     203    217    227     243
 20,000       30,000    263     306     334    356    373     398
 30,000       40,000    317     368     402    428    449     479
 40,000       50,000    364     423     461    491    515     549
 50,000       60,000    407     472     515    548    575     613
 60,000       70,000    446     517     564    600    630     671
 70,000       80,000    483     561     611    650    682     726
 80,000       90,000    518     601     655    697    731     778
 90,000      100,000    551     639     697    741    777     827
100,000      120,000    596     690     752    800    839     893
120,000      140,000    656     760     828    880    923     983
140,000      160,000    710     822     895    952    998    1062
160,000      180,000    764     884     963   1023   1073    1142
180,000      200,000    813     940    1024   1088   1141    1214
200,000 or more        1061    1226    1334   1417   1485    1579
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Maine                             5.0000%
------------------------------------------------------------------
     $0      $20,000    145     171     188    202    213     228
 20,000       30,000    241     284     312    334    352     377
 30,000       40,000    292     343     377    403    425     455
 40,000       50,000    337     395     434    464    489     523
 50,000       60,000    378     443     487    520    548     586
 60,000       70,000    416     487     535    571    602     644
 70,000       80,000    452     529     581    621    653     699
 80,000       90,000    486     569     624    667    702     750
 90,000      100,000    518     607     665    711    748     800
100,000      120,000    561     657     720    769    809     865
120,000      140,000    621     727     797    851    895     957
140,000      160,000    675     789     865    923    971    1038
160,000      180,000    729     852     933    996   1047    1119
180,000      200,000    778     909     996   1062   1117    1194
200,000 or more        1032    1203    1317   1404   1476    1576
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Maryland                          5.0000%
------------------------------------------------------------------
     $0      $20,000    186     218     239    256    269     288
 20,000       30,000    308     361     396    423    445     475
 30,000       40,000    372     436     478    510    537     574
 40,000       50,000    428     501     549    586    617     659
 50,000       60,000    479     560     614    656    690     737
 60,000       70,000    526     615     674    719    756     808
 70,000       80,000    571     667     731    780    820     876
 80,000       90,000    612     716     784    836    880     940
 90,000      100,000    652     762     835    890    936    1000
100,000      120,000    705     823     902    962   1012    1081
120,000      140,000    778     908     995   1061   1116    1192
140,000      160,000    842     984    1077   1149   1208    1290
160,000      180,000    907    1059    1160   1237   1300    1388
180,000      200,000    966    1128    1235   1317   1384    1478
200,000 or more        1267    1477    1616   1723   1811    1932
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Massachusetts                     5.0000%
------------------------------------------------------------------
     $0      $20,000    161     187     204    217    228     242
 20,000       30,000    266     308     336    358    375     399
 30,000       40,000    322     372     406    431    452     481
 40,000       50,000    370     428     467    496    520     553
 50,000       60,000    415     479     522    555    581     619
 60,000       70,000    455     527     573    609    638     679
 70,000       80,000    494     571     622    661    692     736
 80,000       90,000    531     613     668    709    743     790
 90,000      100,000    566     654     711    755    791     841
100,000      120,000    612     707     769    816    855     909
120,000      140,000    677     781     849    901    944    1003
140,000      160,000    734     846     920    977   1023    1087
160,000      180,000    792     912     992   1052   1102    1171
180,000      200,000    844     973    1057   1121   1174    1247
200,000 or more        1113    1280    1390   1474   1543    1638
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Michigan                          6.0000%
------------------------------------------------------------------
     $0      $20,000    224     261     286    305    320     341
 20,000       30,000    373     434     474    505    531     566
 30,000       40,000    452     525     574    611    641     683
 40,000       50,000    520     605     660    703    738     786
 50,000       60,000    583     677     739    787    826     880
 60,000       70,000    640     744     812    864    907     966
 70,000       80,000    695     807     881    938    984    1049
 80,000       90,000    747     867     946   1007   1057    1126
 90,000      100,000    796     924    1008   1073   1126    1199
100,000      120,000    861    1000    1091   1160   1218    1297
120,000      140,000    952    1105    1205   1282   1345    1432
140,000      160,000   1032    1198    1306   1389   1457    1552
160,000      180,000   1113    1291    1408   1498   1571    1672
180,000      200,000   1187    1376    1501   1596   1674    1782
200,000 or more        1565    1812    1975   2099   2201    2343
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Minnesota                         6.5000%
------------------------------------------------------------------
     $0      $20,000    209     241     262    278    292     310
 20,000       30,000    354     408     443    469    491     522
 30,000       40,000    431     496     538    570    597     633
 40,000       50,000    498     573     621    658    689     731
 50,000       60,000    560     643     697    739    773     820
 60,000       70,000    616     707     767    813    850     902
 70,000       80,000    670     769     834    883    924     980
 80,000       90,000    721     827     896    949    993    1053
 90,000      100,000    769     882     956   1012   1059    1122
100,000      120,000    833     955    1035   1096   1146    1215
120,000      140,000    922    1057    1145   1212   1267    1343
140,000      160,000   1000    1146    1242   1314   1374    1456
160,000      180,000   1079    1236    1339   1417   1481    1570
180,000      200,000   1151    1318    1428   1511   1579    1673
200,000 or more        1518    1736    1878   1987   2076    2198
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Mississippi                       7.0000%
------------------------------------------------------------------
     $0      $20,000    387     473     533    579    619     674
 20,000       30,000    598     729     819    890    950    1034
 30,000       40,000    704     857     963   1045   1115    1213
 40,000       50,000    795     967    1085   1178   1255    1365
 50,000       60,000    877    1065    1194   1296   1381    1501
 60,000       70,000    950    1154    1293   1403   1495    1624
 70,000       80,000   1020    1237    1386   1503   1601    1740
 80,000       90,000   1085    1315    1472   1597   1700    1847
 90,000      100,000   1146    1388    1554   1685   1794    1948
100,000      120,000   1226    1484    1661   1800   1916    2081
120,000      140,000   1336    1616    1808   1958   2084    2262
140,000      160,000   1432    1731    1935   2096   2230    2420
160,000      180,000   1528    1845    2062   2233   2376    2577
180,000      200,000   1614    1948    2177   2356   2506    2719
200,000 or more        2045    2461    2746   2970   3156    3420
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Missouri                          4.2250%
------------------------------------------------------------------
     $0      $20,000    160     194     218    236    252     274
 20,000       30,000    255     309     346    375    399     433
 30,000       40,000    304     368     412    446    474     514
 40,000       50,000    347     419     469    507    540     585
 50,000       60,000    386     466     520    563    598     649
 60,000       70,000    421     508     568    614    652     707
 70,000       80,000    455     549     612    662    704     762
 80,000       90,000    487     586     654    707    751     814
 90,000      100,000    517     622     694    750    797     863
100,000      120,000    557     670     747    807    857     927
120,000      140,000    612     736     820    885    940    1017
140,000      160,000    661     794     884    955   1013    1096
160,000      180,000    710     852     949   1024   1087    1175
180,000      200,000    755     905    1007   1087   1153    1247
200,000 or more         983    1175    1305   1407   1491    1610
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Nebraska                          5.5000%
------------------------------------------------------------------
     $0      $20,000    230     266     290    307    322     342
 20,000       30,000    381     439     478    507    531     564
 30,000       40,000    459     530     576    611    640     680
 40,000       50,000    527     608     661    701    734     780
 50,000       60,000    589     679     738    783    820     870
 60,000       70,000    646     744     809    858    898     954
 70,000       80,000    700     806     876    929    972    1033
 80,000       90,000    750     864     938    995   1042    1106
 90,000      100,000    798     919     998   1058   1108    1176
100,000      120,000    861     992    1077   1142   1195    1269
120,000      140,000    949    1092    1186   1257   1316    1397
140,000      160,000   1026    1180    1281   1359   1422    1509
160,000      180,000   1103    1269    1377   1460   1528    1621
180,000      200,000   1173    1349    1464   1552   1624    1723
200,000 or more        1527    1755    1904   2017   2110    2238
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Nevada2                           6.5000%
------------------------------------------------------------------
     $0      $20,000    242     281     307    327    343     366
 20,000       30,000    398     462     504    536    563     600
 30,000       40,000    479     557     607    646    678     722
 40,000       50,000    551     639     697    742    778     829
 50,000       60,000    616     714     779    829    870     926
 60,000       70,000    676     784     855    909    953    1015
 70,000       80,000    733     850     927    985   1033    1100
 80,000       90,000    786     911     994   1057   1108    1180
 90,000      100,000    837     970    1058   1125   1180    1256
100,000      120,000    905    1049    1143   1215   1274    1356
120,000      140,000    999    1157    1261   1341   1406    1496
140,000      160,000   1082    1253    1366   1452   1522    1619
160,000      180,000   1166    1350    1471   1563   1639    1743
180,000      200,000   1243    1438    1566   1665   1745    1856
200,000 or more        1633    1888    2055   2183   2288    2433
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     New Jersey4                       7.0000%
------------------------------------------------------------------
     $0      $20,000    252     290     315    334    350     371
 20,000       30,000    416     478     518    549    575     610
 30,000       40,000    501     576     624    662    692     734
 40,000       50,000    576     661     716    759    793     842
 50,000       60,000    643     737     799    847    885     939
 60,000       70,000    705     808     876    927    969    1028
 70,000       80,000    763     875     948   1004   1049    1112
 80,000       90,000    818     937    1015   1075   1124    1191
 90,000      100,000    870     997    1080   1143   1194    1266
100,000      120,000    939    1075    1164   1232   1288    1365
120,000      140,000   1034    1184    1282   1356   1417    1501
140,000      160,000   1118    1279    1385   1465   1531    1621
160,000      180,000   1202    1375    1488   1574   1644    1742
180,000      200,000   1278    1461    1581   1672   1747    1850
200,000 or more        1663    1899    2053   2170   2266    2399
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     New Mexico                        5.0000%
------------------------------------------------------------------
     $0      $20,000    223     259     282    300    315     335
 20,000       30,000    367     425     463    493    517     550
 30,000       40,000    442     512     558    593    622     662
 40,000       50,000    507     587     639    680    713     758
 50,000       60,000    566     655     713    758    795     845
 60,000       70,000    620     717     781    830    870     926
 70,000       80,000    671     776     846    898    942    1001
 80,000       90,000    719     832     905    962   1008    1072
 90,000      100,000    765     884     962   1022   1071    1139
100,000      120,000    825     954    1038   1102   1155    1228
120,000      140,000    908    1049    1142   1213   1271    1351
140,000      160,000    981    1133    1233   1310   1372    1459
160,000      180,000   1055    1218    1325   1407   1474    1567
180,000      200,000   1121    1294    1408   1495   1566    1665
200,000 or more        1456    1680    1826   1938   2030    2157
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     New York                          4.0000%
------------------------------------------------------------------
     $0      $20,000    144     166     180    191    200     212
 20,000       30,000    238     274     297    315    329     349
 30,000       40,000    287     330     358    379    397     421
 40,000       50,000    330     379     411    435    455     482
 50,000       60,000    369     423     459    486    508     538
 60,000       70,000    404     464     502    532    556     590
 70,000       80,000    438     502     544    576    602     638
 80,000       90,000    470     538     583    617    645     684
 90,000      100,000    500     572     620    656    686     727
100,000      120,000    539     618     669    708    740     784
120,000      140,000    594     680     736    779    814     862
140,000      160,000    643     735     796    842    879     932
160,000      180,000    691     790     855    904    945    1001
180,000      200,000    735     840     909    961   1004    1064
200,000 or more         956    1092    1181   1248   1304    1380
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     North Carolina                    4.2500%
------------------------------------------------------------------
     $0      $20,000    171     202     223    239    252     271
 20,000       30,000    278     328     362    388    409     439
 30,000       40,000    334     394     434    465    490     526
 40,000       50,000    383     451     496    531    560     601
 50,000       60,000    427     502     553    592    624     669
 60,000       70,000    467     549     605    647    682     731
 70,000       80,000    505     594     654    700    737     790
 80,000       90,000    541     636     699    748    789     845
 90,000      100,000    575     676     743    795    838     898
100,000      120,000    620     728     801    857    903     967
120,000      140,000    682     801     880    942    992    1062
140,000      160,000    737     865     951   1016   1071    1146
160,000      180,000    792     929    1021   1091   1149    1231
180,000      200,000    842     987    1084   1159   1221    1307
200,000 or more        1094    1282    1407   1503   1582    1692
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     North Dakota                      5.0000%
------------------------------------------------------------------
     $0      $20,000    183     218     242    260    275     296
 20,000       30,000    302     358     396    425    449     483
 30,000       40,000    364     431     476    511    540     581
 40,000       50,000    418     495     547    587    620     666
 50,000       60,000    468     553     611    655    692     743
 60,000       70,000    513     607     670    718    758     814
 70,000       80,000    557     658     726    778    822     882
 80,000       90,000    598     706     778    834    881     945
 90,000      100,000    637     752     829    888    937    1006
100,000      120,000    689     812     895    959   1012    1086
120,000      140,000    761     897     988   1058   1116    1197
140,000      160,000    825     972    1070   1145   1208    1295
160,000      180,000    890    1047    1152   1233   1300    1394
180,000      200,000    948    1115    1227   1313   1385    1484
200,000 or more        1250    1467    1611   1723   1815    1944
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Ohio                              5.5000%
------------------------------------------------------------------
     $0      $20,000    222     256     279    296    310     330
 20,000       30,000    367     423     460    489    512     544
 30,000       40,000    442     511     555    589    617     656
 40,000       50,000    509     587     638    677    709     753
 50,000       60,000    569     656     713    756    792     841
 60,000       70,000    624     719     781    829    868     922
 70,000       80,000    676     779     847    898    940     999
 80,000       90,000    725     836     908    963   1008    1071
 90,000      100,000    772     889     966   1025   1073    1139
100,000      120,000    834     960    1043   1106   1158    1229
120,000      140,000    920    1059    1150   1219   1276    1355
140,000      160,000    996    1146    1244   1319   1380    1465
160,000      180,000   1072    1233    1338   1419   1484    1575
180,000      200,000   1141    1312    1424   1509   1579    1676
200,000 or more        1491    1713    1858   1969   2059    2185
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Oklahoma                          4.5000%
------------------------------------------------------------------
     $0      $20,000    222     271     305    332    355     386
 20,000       30,000    349     426     479    520    555     604
 30,000       40,000    414     505     567    616    656     714
 40,000       50,000    471     573     643    698    744     809
 50,000       60,000    521     634     711    772    822     894
 60,000       70,000    568     690     773    839    894     972
 70,000       80,000    612     743     833    903    962    1045
 80,000       90,000    653     792     888    962   1025    1113
 90,000      100,000    692     839     940   1019   1085    1178
100,000      120,000    744     901    1009   1093   1164    1264
120,000      140,000    816     987    1104   1196   1273    1381
140,000      160,000    879    1062    1188   1286   1369    1485
160,000      180,000    942    1138    1272   1377   1464    1588
180,000      200,000    999    1206    1348   1459   1551    1682
200,000 or more        1291    1553    1732   1872   1989    2154
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Pennsylvania                      6.0000%
------------------------------------------------------------------
     $0      $20,000    199     229     248    263    275     292
 20,000       30,000    335     384     416    441    461     489
 30,000       40,000    406     466     505    535    559     593
 40,000       50,000    469     538     583    617    645     684
 50,000       60,000    526     603     653    692    723     766
 60,000       70,000    579     663     718    760    795     842
 70,000       80,000    629     721     780    826    863     914
 80,000       90,000    676     774     838    887    927     982
 90,000      100,000    721     825     893    945    988    1046
100,000      120,000    781     893     967   1023   1068    1132
120,000      140,000    863     987    1068   1130   1180    1250
140,000      160,000    936    1070    1158   1225   1279    1354
160,000      180,000   1010    1154    1248   1320   1378    1459
180,000      200,000   1077    1230    1330   1406   1468    1554
200,000 or more        1417    1616    1747   1846   1927    2038
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Rhode Island                      7.0000%
------------------------------------------------------------------
     $0      $20,000    243     277     298    314    327     346
 20,000       30,000    406     460     495    522    544     574
 30,000       40,000    491     556     599    631    657     693
 40,000       50,000    565     640     689    726    756     797
 50,000       60,000    633     717     771    812    846     892
 60,000       70,000    695     787     846    891    928     978
 70,000       80,000    754     854     918    967   1006    1061
 80,000       90,000    809     916     985   1037   1080    1138
 90,000      100,000    862     976    1049   1104   1150    1212
100,000      120,000    932    1054    1134   1193   1242    1309
120,000      140,000   1029    1164    1251   1317   1370    1444
140,000      160,000   1114    1260    1354   1425   1483    1563
160,000      180,000   1200    1357    1458   1534   1596    1682
180,000      200,000   1278    1444    1552   1633   1699    1790
200,000 or more        1674    1890    2030   2136   2221    2339
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     South Carolina3                   5.5863%
------------------------------------------------------------------
     $0      $20,000    243     291     323    348    369     399
 20,000       30,000    393     469     521    560    594     640
 30,000       40,000    471     561     622    670    709     764
 40,000       50,000    538     640     710    764    808     871
 50,000       60,000    598     712     789    849    898     968
 60,000       70,000    654     778     862    927    980    1056
 70,000       80,000    706     840     930   1000   1058    1140
 80,000       90,000    755     898     994   1069   1131    1217
 90,000      100,000    802     953    1055   1134   1200    1291
100,000      120,000    864    1026    1135   1220   1291    1389
120,000      140,000    949    1127    1246   1339   1416    1524
140,000      160,000   1024    1215    1344   1443   1526    1642
160,000      180,000   1099    1304    1441   1548   1636    1760
180,000      200,000   1167    1384    1529   1642   1736    1867
200,000 or more        1511    1788    1974   2119   2238    2405
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     South Dakota                      4.0000%
------------------------------------------------------------------
     $0      $20,000    222     271     306    333    356     388
 20,000       30,000    343     419     471    512    547     595
 30,000       40,000    405     493     554    602    642     699
 40,000       50,000    457     556     625    678    723     787
 50,000       60,000    504     613     688    747    796     866
 60,000       70,000    547     664     745    809    862     937
 70,000       80,000    587     712     799    867    924    1004
 80,000       90,000    624     757     849    921    981    1066
 90,000      100,000    659     799     896    972   1035    1125
100,000      120,000    705     855     958   1038   1106    1202
120,000      140,000    769     931    1043   1130   1203    1307
140,000      160,000    824     998    1116   1210   1288    1398
160,000      180,000    880    1064    1190   1289   1372    1489
180,000      200,000    930    1123    1256   1360   1448    1571
200,000 or more        1178    1420    1586   1716   1824    1978
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Tennessee                         7.0000%
------------------------------------------------------------------
     $0      $20,000    358     438     493    537    573     625
 20,000       30,000    557     679     763    829    884     962
 30,000       40,000    658     801     899    976   1040    1132
 40,000       50,000    745     905    1015   1101   1174    1276
 50,000       60,000    822     998    1119   1213   1293    1405
 60,000       70,000    893    1083    1213   1315   1401    1522
 70,000       80,000    959    1163    1302   1412   1503    1633
 80,000       90,000   1021    1237    1385   1501   1598    1735
 90,000      100,000   1080    1307    1463   1585   1687    1832
100,000      120,000   1157    1400    1566   1696   1805    1959
120,000      140,000   1264    1527    1707   1848   1966    2134
140,000      160,000   1357    1638    1830   1981   2107    2286
160,000      180,000   1450    1749    1953   2114   2248    2437
180,000      200,000   1534    1849    2064   2233   2375    2574
200,000 or more        1956    2351    2620   2831   3007    3256
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Texas                             6.2500%
------------------------------------------------------------------
     $0      $20,000    252     298     328    352    371     398
 20,000       30,000    414     487     537    575    606     650
 30,000       40,000    498     586     645    691    728     781
 40,000       50,000    571     672     739    791    834     894
 50,000       60,000    637     749     824    881    929     995
 60,000       70,000    698     820     901    964   1016    1089
 70,000       80,000    755     887     975   1043   1099    1178
 80,000       90,000    809     950    1044   1116   1176    1260
 90,000      100,000    860    1009    1109   1186   1250    1338
100,000      120,000    927    1088    1196   1278   1347    1442
120,000      140,000   1021    1197    1315   1406   1480    1585
140,000      160,000   1103    1293    1420   1517   1598    1710
160,000      180,000   1185    1389    1524   1629   1716    1836
180,000      200,000   1260    1476    1620   1731   1822    1950
200,000 or more        1636    1914    2099   2241   2359    2523
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Utah                              4.7500%
------------------------------------------------------------------
     $0      $20,000    226     270     300    323    342     368
 20,000       30,000    362     431     477    513    543     585
 30,000       40,000    432     513     568    611    646     696
 40,000       50,000    492     584     647    695    735     791
 50,000       60,000    546     648     717    770    815     876
 60,000       70,000    596     707     781    839    887     955
 70,000       80,000    643     762     842    905    956    1028
 80,000       90,000    687     814     899    965   1020    1097
 90,000      100,000    728     862     953   1023   1081    1162
100,000      120,000    783     927    1024   1099   1161    1248
120,000      140,000    859    1016    1122   1203   1271    1366
140,000      160,000    925    1094    1207   1295   1368    1469
160,000      180,000    992    1172    1293   1387   1464    1573
180,000      200,000   1052    1242    1370   1469   1551    1666
200,000 or more        1355    1598    1760   1886   1990    2135
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Vermont                           6.0000%
------------------------------------------------------------------
     $0      $20,000    158     176     186    195    201     210
 20,000       30,000    269     298     316    330    341     356
 30,000       40,000    327     363     385    402    415     433
 40,000       50,000    379     420     445    465    480     501
 50,000       60,000    426     472     501    522    540     563
 60,000       70,000    470     520     552    575    595     621
 70,000       80,000    511     566     600    626    647     675
 80,000       90,000    550     609     646    674    696     727
 90,000      100,000    587     650     690    719    743     776
100,000      120,000    637     705     748    780    806     841
120,000      140,000    705     780     828    864    892     931
140,000      160,000    766     848     899    938    969    1011
160,000      180,000    827     915     971   1013   1046    1092
180,000      200,000    883     977    1036   1081   1117    1165
200,000 or more        1169    1292    1371   1429   1476    1540
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Virginia5                         5.0000%
------------------------------------------------------------------
     $0      $20,000    198     239     267    289    307     332
 20,000       30,000    315     380     423    457    486     526
 30,000       40,000    376     452     504    544    578     625
 40,000       50,000    429     515     573    619    657     710
 50,000       60,000    476     572     636    687    729     788
 60,000       70,000    520     624     694    749    794     858
 70,000       80,000    562     673     749    808    857     925
 80,000       90,000    600     719     800    862    915     988
 90,000      100,000    637     763     848    915    970    1047
100,000      120,000    686     821     913    984   1043    1126
120,000      140,000    754     902    1001   1079   1144    1234
140,000      160,000    814     973    1080   1163   1232    1330
160,000      180,000    874    1044    1158   1247   1321    1425
180,000      200,000    929    1108    1230   1324   1402    1512
200,000 or more        1208    1437    1592   1712   1812    1952
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Washington                        6.5000%
------------------------------------------------------------------
     $0      $20,000    269     313     342    364    383     408
 20,000       30,000    445     517     564    601    631     672
 30,000       40,000    536     623     680    724    760     809
 40,000       50,000    616     715     780    830    872     929
 50,000       60,000    688     799     871    927    973    1036
 60,000       70,000    755     875     955   1016   1066    1135
 70,000       80,000    818     948    1034   1100   1154    1229
 80,000       90,000    876    1016    1108   1178   1236    1316
 90,000      100,000    932    1081    1178   1253   1315    1400
100,000      120,000   1006    1166    1271   1352   1418    1510
120,000      140,000   1109    1284    1400   1488   1561    1662
140,000      160,000   1199    1388    1513   1608   1687    1795
160,000      180,000   1289    1492    1626   1729   1813    1929
180,000      200,000   1371    1587    1729   1838   1927    2050
200,000 or more        1785    2064    2247   2388   2503    2662
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     West Virginia                     6.0000%
------------------------------------------------------------------
     $0      $20,000    307     368     410    442    469     507
 20,000       30,000    485     579     644    694    735     794
 30,000       40,000    575     687     762    821    870     939
 40,000       50,000    653     779     864    931    986    1063
 50,000       60,000    723     862     956   1029   1090    1175
 60,000       70,000    787     937    1039   1119   1184    1277
 70,000       80,000    847    1009    1118   1203   1274    1373
 80,000       90,000    903    1075    1191   1281   1356    1462
 90,000      100,000    956    1138    1261   1356   1435    1546
100,000      120,000   1027    1221    1352   1454   1538    1657
120,000      140,000   1123    1335    1478   1588   1680    1809
140,000      160,000   1208    1435    1587   1706   1805    1943
160,000      180,000   1293    1534    1697   1824   1929    2076
180,000      200,000   1369    1624    1796   1930   2040    2196
200,000 or more        1754    2077    2294   2462   2601    2797
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Wisconsin                         5.0000%
------------------------------------------------------------------
     $0      $20,000    207     240     261    278    291     310
 20,000       30,000    342     395     430    456    478     508
 30,000       40,000    412     476     517    549    575     612
 40,000       50,000    473     546     593    630    660     701
 50,000       60,000    528     609     662    703    736     782
 60,000       70,000    578     667     725    770    806     856
 70,000       80,000    626     722     785    833    872     927
 80,000       90,000    671     774     841    892    934     992
 90,000      100,000    714     823     894    948    993    1055
100,000      120,000    770     887     964   1023   1071    1137
120,000      140,000    848     977    1061   1126   1178    1251
140,000      160,000    916    1055    1147   1216   1273    1352
160,000      180,000    985    1134    1232   1306   1367    1452
180,000      200,000   1047    1206    1309   1388   1453    1543
200,000 or more        1362    1566    1700   1802   1886    2001
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
      Income                          Exemptions
                                                             Over
                But     1       2       3      4      5       5
   At          less  ---------------------------------------------
  least        than     Wyoming                           4.0000%
------------------------------------------------------------------
     $0      $20,000    156     183     201    214    226     242
 20,000       30,000    256     300     329    351    370     396
 30,000       40,000    309     361     396    423    445     476
 40,000       50,000    354     414     454    485    510     545
 50,000       60,000    396     463     507    541    569     608
 60,000       70,000    434     507     555    593    623     666
 70,000       80,000    470     549     601    642    675     721
 80,000       90,000    504     588     644    687    723     772
 90,000      100,000    536     626     685    731    768     820
100,000      120,000    579     675     739    788    829     885
120,000      140,000    638     744     814    868    912     974
140,000      160,000    690     804     880    938    986    1052
160,000      180,000    743     865     946   1008   1060    1131
180,000      200,000    790     920    1006   1072   1127    1202
200,000 or more        1032    1199    1310   1395   1465    1563
------------------------------------------------------------------
Note. Alaska does not have a state sales tax. Alaska residents
should follow the instructions on the next page to determine their
local sales tax amount.
1 The California table includes the 1% uniform local sales tax
rate in addition to the 6.25% state sales tax rate.
2 The Nevada table includes the 2.25% uniform local sales tax rate
in addition to the 4.25% state sales tax rate.
3 The rate for South Carolina increased during 2007, so the rate
given is averaged over the year.
4 Residents of Salem County should deduct only half of the amount
in the state table.
5 The state and local general sales taxes are combined in the
Virginia table.
==================================================================

Which Optional Local Sales Tax Table Should I Use?

----------------------------------------------------------------------
IF you live                                                   THEN use
in the state                                                    Local
of...           AND you live in...                            Table...
----------------------------------------------------------------------
Alaska          Any locality                                  C
----------------------------------------------------------------------
Arizona         Any locality                                  C
----------------------------------------------------------------------
Arkansas        Texarkana                                     B
----------------------------------------------------------------------
California      Los Angeles County                            B
----------------------------------------------------------------------
Colorado        City of Denver                                B
                ------------------------------------------------------
                Arvada, Aurora, City of Boulder, Centennial,  C
                Colorado Springs, Fort Collins, Greeley,
                Jefferson County, Lakewood, Longmont, City
                of Pueblo, Thornton, or Westminster
                ------------------------------------------------------
                Boulder County, Denver County, Pueblo         A
                County, or any other locality
----------------------------------------------------------------------
Georgia         DeKalb County, Rockdale County, Taliaferro    B
                County, or Webster
                ------------------------------------------------------
                Any other locality                            C
----------------------------------------------------------------------
Illinois        Any locality                                  C
----------------------------------------------------------------------
Louisiana       Any locality                                  C
----------------------------------------------------------------------
New York        New York City, or one of the following        B
                counties: Albany, Allegany, Cattaraugus,
                Cayuga, Chemung, Clinton, Cortland, 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,
                Seneca, Steuben, Suffolk, Sullivan,
                Tompkins, Ulster, Warren, Washington,
                Westchester, Wyoming, or Yates
                ------------------------------------------------------
                Any other locality                            D
----------------------------------------------------------------------
North Carolina  Any locality                                  C
----------------------------------------------------------------------

2007 Optional Local Sales Tax Tables for Certain Local Jurisdictions

(Based on a local sales tax rate of 1 percent)

------------------------------------------------------------------
       Income                        Local Table A
                     ---------------------------------------------
              But                      Exemptions
    At        less                                           Over
  least       than       1       2       3      4      5      5
------------------------------------------------------------------
     $0      $20,000     33      39      43     46     49     52
 20,000       30,000     54      64      70     75     80     86
 30,000       40,000     65      77      85     91     96    103
 40,000       50,000     75      88      97    104    110    118
 50,000       60,000     84      99     109    117    123    132
 60,000       70,000     92     108     119    128    135    145
 70,000       80,000    100     117     129    139    146    157
 80,000       90,000    107     126     139    149    157    168
 90,000      100,000    114     134     148    158    167    179
100,000      120,000    123     145     160    171    180    193
120,000      140,000    136     160     176    189    199    213
140,000      160,000    147     173     191    204    215    231
160,000      180,000    159     187     206    220    232    248
180,000      200,000    169     199     219    234    247    264
200,000 or more         223     262     288    308    324    347
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
       Income                        Local Table B
                     ---------------------------------------------
              But                      Exemptions
    At        less                                           Over
  least       than       1       2       3      4      5      5
------------------------------------------------------------------
     $0      $20,000     40      48      53     57     61     66
 20,000       30,000     65      77      86     93     98    106
 30,000       40,000     78      93     103    111    117    126
 40,000       50,000     89     106     117    126    134    144
 50,000       60,000     99     118     130    140    148    160
 60,000       70,000    108     129     143    153    162    175
 70,000       80,000    117     139     154    165    175    188
 80,000       90,000    125     149     165    177    187    201
 90,000      100,000    133     158     175    188    199    214
100,000      120,000    143     170     188    202    214    230
120,000      140,000    158     187     207    222    235    252
140,000      160,000    170     202     223    239    253    272
160,000      180,000    183     217     239    257    271    292
180,000      200,000    194     230     254    273    288    310
200,000 or more         252     298     329    352    372    400
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
       Income                        Local Table C
                     ---------------------------------------------
              But                      Exemptions
    At        less                                           Over
  least       than       1       2       3      4      5      5
------------------------------------------------------------------
     $0      $20,000     53      65      74     80     86     93
 20,000       30,000     82     100     112    122    131    142
 30,000       40,000     96     117     132    143    153    167
 40,000       50,000    108     132     149    161    172    188
 50,000       60,000    119     145     163    178    189    206
 60,000       70,000    129     157     177    192    205    223
 70,000       80,000    139     169     190    206    220    239
 80,000       90,000    147     179     201    219    233    254
 90,000      100,000    156     189     213    231    246    267
100,000      120,000    167     203     227    247    263    286
120,000      140,000    182     221     247    268    286    311
140,000      160,000    195     237     265    287    306    332
160,000      180,000    208     252     283    306    326    354
180,000      200,000    220     267     298    323    344    374
200,000 or more         280     338     378    409    435    472
------------------------------------------------------------------
[Table Continued]
------------------------------------------------------------------
       Income                        Local Table D
                     ---------------------------------------------
              But                      Exemptions
    At        less                                           Over
  least       than       1       2       3      4      5      5
------------------------------------------------------------------
     $0      $20,000     36      42      45     48     50     53
 20,000       30,000     60      69      74     79     82     87
 30,000       40,000     72      83      90     95     99    105
 40,000       50,000     83      95     103    109    114    121
 50,000       60,000     92     106     115    122    127    135
 60,000       70,000    101     116     126    133    139    148
 70,000       80,000    110     126     136    144    151    160
 80,000       90,000    118     135     146    154    161    171
 90,000      100,000    125     143     155    164    172    182
100,000      120,000    135     155     167    177    185    196
120,000      140,000    149     170     184    195    204    216
140,000      160,000    161     184     199    211    220    233
160,000      180,000    173     198     214    226    236    250
180,000      200,000    184     210     227    240    251    266
200,000 or more         239     273     295    312    326    345
------------------------------------------------------------------