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.
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.
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.
To the extent you were not reimbursed, you can deduct what you paid for:
Caution: If, during 2007, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension Benefit Guaranty Corporation pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for line 1 on page A-2
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 ----------------------------------
Tip: If you were age 65 or older but not entitled to social security benefits, you can deduct premiums you voluntarily paid for Medicare A coverage.
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.
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:
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.
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.
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.
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.
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. $
----------------------------------------------------------------------
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.
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.
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.
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.
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.
Caution: If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See Pub. 936.
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.
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."
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.
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. ______
----------------------------------------------------------------------
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.
Caution: Alaska Permanent Fund dividends, including those reported on Form 8814, are not investment income.
For more details, see Pub. 550.
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:
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.
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.
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.
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.
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.
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:
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.
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.
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.
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.
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.
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:
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.
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. ______
---------------------------------------------------------------------
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
------------------------------------------------------------------