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2013 Instruction 1040 Schedule A

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Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return
A new law allows you to choose to deduct certain charitable contributions of money on your 2013 tax return instead of your 2014 return. The contributions must have been made after March 25, 2014, and before April 15, 2014, for the relief of victims in the Republic of the Philippines affected by the November 8, 2013, typhoon. Contributions of money include contributions made by cash, check, money order, credit card, charge card, debit card, or via cell phone. The new law was enacted after the 2013 forms, instructions, and publications had already been printed. When preparing your 2013 tax return, you may complete the forms as if these contributions were made on December 31, 2013, instead of in 2014. To deduct your charitable contributions, you must itemize deductions on Schedule A (Form 1040) or Schedule A (Form 1040NR). The contribution must be made to a qualified organization and meet all other requirements for charitable contribution deductions. However, if you made the contribution by phone or text message, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution will satisfy the recordkeeping requirement. Therefore, for example, if you made a $10 charitable contribution by text message that was charged to your telephone or wireless account, a bill from your telecommunications company containing this information satisfies the recordkeeping requirement.

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Department of the Treasury Internal Revenue Service
2013 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 unre- imbursed employee business expenses, and amounts you paid for certain taxes, inter- est, 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 2013, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz- ed deductions. Do not include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F.
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Section references are to the Internal Revenue Code unless otherwise noted.
Future Developments. For the latest information about developments related to Schedule A (Form 1040) and its in- structions, such as legislation enacted af- ter they were published, go to
www.irs.gov/schedulea.
What's New
Medical and dental expenses. Begin- ning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceeds 10% of your ad- justed gross income (7.5% if either you or your spouse was born before January 2, 1949). Limit on itemized deductions. Begin- ning January 1, 2013, itemized deduc- tions for taxpayers with adjusted gross incomes above $150,000 may be re- duced. See the instructions for line 29. Standard mileage rates. The standard mileage rate allowed for operating ex- penses for a car when you use it for medical reasons is 24 cents per mile. The business standard mileage rate is 56.5 cents per mile. The 2013 rate for use of your vehicle to do volunteer work for certain charitable organizations re- mains at 14 cents per mile. Ponzi-type investment schemes on Form 4684. There is a new Section C on Form 4684 for 2013. You must com- plete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Reve- nue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. You do not need to complete Appendix A.
Medical and Dental Expenses
You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1949, you can deduct the part of your medical and dental expenses that ex- ceeds 7.5% of the amount on Form 1040, line 38. See the instructions for
line 3.
Pub. 502 discusses the types of ex- penses you can and cannot deduct. It al- so explains when you can deduct capital expenses and special care expenses for disabled persons. If you received a distribution from a health savings account or a medical savings account in 2013, see Pub. 969 to figure your de- duction.
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Examples of Medical and Dental Payments You Can Deduct
To the extent you were not reimbursed, you can deduct what you paid for: Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance con- tracts as defined in Pub. 502. But see
Limit on long-term care premiums you can deduct, later. Reduce the insurance
premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not in- cluded in box 1 of your Form(s) W-2. If you are a retired public safety officer, you cannot deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your re- tirement plan. If, during 2013, you were an eligible trade adjustment assis- tance (TAA) recipient, alterna- tive TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) 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. Prescription medicines or insulin.
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Acupuncturists, chiropractors, den- tists, eye doctors, medical doctors, occu- pational therapists, osteopathic doctors, physical therapists, podiatrists, psychia- trists, psychoanalysts (medical care on- ly), and psychologists. Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Hospital care (including meals and lodging), clinic costs, and lab fees. Qualified long-term care services (see Pub. 502). The supplemental part of Medicare insurance (Medicare B). The premiums you pay for Medi- care Part D insurance. A program to stop smoking and for prescription medicines to alleviate nico- tine withdrawal. A weight-loss program as treat- ment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Surgery to improve defective vi- sion, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medi- cal care in a hospital or a medical care facility related to a hospital, provided there was no significant element of per- sonal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible person. Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 24 cents per mile. Add park- ing and tolls to the amount you claim under either method. Cost of breast pumps and supplies that assist lactation. Deceased taxpayer. Certain medical expenses paid out of a deceased taxpay- er's estate can be claimed on the de- ceased 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 in- surance contracts (as defined in Pub. 502) depends on the age, at the end of 2013, of the person for whom the premi- ums were paid. See the following chart for details.
IF the person was, at the end of 2013, age . . . THEN the most you can deduct is . . .
.
40 or under $ 360 41–50 $ 680 51–60 $ 1,360 61–70 $ 3,640 71 or older $ 4,550
Examples of Medical and Dental Payments You Cannot Deduct
The cost of diet food. Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfig- uring disease. Life insurance or income protec- tion policies. The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes. If you were born before Janu- ary 2, 1949, but not entitled to social security benefits, you can deduct premiums you voluntarily paid for Medicare A coverage. Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instruc- tions for Form 2441. Illegal operations or drugs. Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made ver- sions of U.S.-approved drugs manufac- tured without FDA approval. Nonprescription medicines, other than insulin, (including nicotine gum and certain nicotine patches).
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Travel your doctor told you to take for rest or a change. Funeral, burial, or cremation costs.
Line 1
Medical and Dental Expenses
Enter the total of your medical and den- tal expenses, after you reduce these ex- penses by any payments received from insurance or other sources. See Reim-
bursements, later.
Do not forget to include insur- ance premiums you paid for medical and dental care. But if you claimed the self-employed health in- surance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29. If, during 2013, you were an eligible trade adjustment assis- tance (TAA) recipient, alterna- tive TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Sched- ule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, line 4, Any qualified health insurance pre- miums you paid to ��U.S. Treasury—HCTC,�� or Any health coverage tax credit ad- vance payments shown in box 1 of Form 1099-H. Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2013 for anyone who was one of the fol- lowing either when the services were provided or when you paid for them. Yourself and your spouse. All dependents you claim on your return. Your child whom you do not claim as a dependent because of the rules for children of divorced or separated pa- rents. Any person you could have claim- ed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return.
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Any person you could have claim- ed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. Example. You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,900 in 2013. You can in- clude on line 1 any medical and dental expenses you paid in 2013 for your mother. Insurance premiums for certain non- dependents. You may have a medical or dental insurance policy that also cov- ers an individual who is not your de- pendent (for example, a nondependent child under age 27). You cannot deduct any premiums attributable to this indi- vidual, unless they are such a person de- scribed under Whose medical and dental
expenses can you include, earlier. How-
ever, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on line 1 the full amount of your medical and dental insurance pre- miums. See Pub. 502 for more informa- tion. 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 2013 for medical or dental expenses you paid in 2013, reduce your 2013 expenses by this amount. If you received a reimburse- ment in 2013 for prior year medical or dental expenses, do not reduce your 2013 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 premi- ums 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 in- cluded in box 1 of your Form(s) W-2.
Line 3
Multiply line 2 by 10%. But, if either you or your spouse was born before Jan- uary 2, 1949, multiply line 2 by 7.5%. The 7.5% rate applies whether you file a joint or separate return as long as one spouse was born before January 2, 1949. If you are claiming the 7.5% threshold amount for medical and dental expenses, make sure you check the appropriate box(es) on line 39a of Form 1040 for your situa- tion. If your filing status is married fil- ing separately or head of household, and you were not born before January 2, 1949, attach a statement to your re- turn indicating that you are taking the 7.5% threshold because your spouse meets the requirements.
Taxes You Paid
Taxes You Cannot Deduct
Federal income and most excise taxes. Social security, Medicare, federal unemployment (FUTA), and railroad re- tirement (RRTA) taxes. Customs duties. Federal estate and gift taxes. But see the instructions for Line 28. Certain state and local taxes, in- cluding: tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver's, dog, etc.).
Line 5
You can elect to deduct state and local general sales taxes instead of state and local in- come taxes. You cannot deduct both.
State and Local Income Taxes
If you elect to deduct state and local in- come taxes, you must check box a on line 5. Include on this line the state and local income taxes listed next. State and local income taxes with- held from your salary during 2013. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and
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1099-MISC may also show state and lo- cal income taxes withheld. State and local income taxes paid in 2013 for a prior year, such as taxes paid with your 2012 state or local in- come tax return. Do not include penal- ties or interest. State and local estimated tax pay- ments made during 2013, including any part of a prior year refund that you chose to have credited to your 2013 state or lo- cal income taxes. Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Bene- fit Fund, Rhode Island Temporary Disa- bility Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund. Mandatory contributions to the Alaska, California, New Jersey, or Penn- sylvania state unemployment fund. Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program. Do not reduce your deduction by any: State or local income tax refund or credit you expect to receive for 2013, or Refund of, or credit for, prior year state and local income taxes you actually received in 2013. Instead, see the in- structions for Form 1040, line 10.
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 (in- cluding compensating use taxes) you paid in 2013 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 deducti- ble 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 ve- hicle 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 vehi- cle. Motor vehicles include cars, motor- A-3

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cycles, motor homes, recreational vehi- cles, 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 in- clude sales taxes paid on items used in your trade or business. You must keep your actual re- ceipts showing general sales taxes paid to use this method. Refund of general sales taxes. If you received a refund of state or local gener- al sales taxes in 2013 for amounts paid in 2013, reduce your actual 2013 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2013 for prior year purchases, do not reduce your 2013 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 deduc- tion 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 2013 Optional State and Certain Local Sales Tax Table and the 2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions at the end of these instructions 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 cer- tain specified items. To figure your state and local general sales tax deduction using the tables, complete the State and Local General Sales Tax Deduction Worksheet or use the Sales Tax Deduction Calculator on the IRS website at www.irs.gov/
Individuals/Sales-Tax-Deduction- Calculator.
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 al- so must use the tables to figure your state and local general sales tax deduc- tion.
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Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. If you lived in the same state for all of 2013, enter the applicable amount, based on your 2013 income and exemptions, from the 2013 Optional State and Certain Local Sales Tax Table for your state. Read down the ��At least– But less than�� columns for your state and find the line that includes your 2013 income. If married filing separately, do not include your spouse's income. Your 2013 income is the amount shown on your Form 1040, line 38, plus any non- taxable items, such as the following. Tax-exempt interest. Veterans' benefits. Nontaxable combat pay. Workers' compensation. Nontaxable part of social security and railroad retirement benefits. Nontaxable part of IRA, pension, or annuity distributions. Do not include rollovers. Public assistance payments. 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 2013, look up the table amount for each state using the rules sta- ted earlier. 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 2013 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 2013 that imposed a local general sales tax, do not enter the total on line 1. Instead, com- plete 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, 2013 (243 days), and in State B from September 1 through December 31, 2013 (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 x 243/365 = $333 State B: $400 x 122/365 = 134 Total = $467
If none of the localities in which you lived during 2013 imposed a local gen- eral 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 2013, enter the applicable amount, based on your 2013 income and exemptions, from the 2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions for your locality. Read down the ��At least–But less than�� columns for your locality and find the line that includes your 2013 in- come. See the instructions for line 1 of the worksheet to figure your 2013 in- come. 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 2013, look up the table amount for each locality using the rules stated earlier. If there is no table for your locality, the table amount is consid- ered 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 2013 and the denomina- tor 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 prora- ted 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 prora- ted table amount on line 2 of the appli- cable worksheet. Example. You lived in Locality 1 from January 1 through August 31, 2013 (243 days), and in Locality 2 from Sep- tember 1 through December 31, 2013 (122 days). The table amount for Locali- ty 1 is $100. The table amount for Lo- cality 2 is $150. You would figure the amount to enter on line 2 as follows. A-4

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Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet.
Locality 1: $100 x 243/365 = $ 67 Locality 2: $150 x 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 7.5000%. Otherwise, check the ��Yes�� box and in- clude on line 3 only the part of the
State and Local General Sales Tax Deduction Worksheet—Line 5b
Keep for Your Records Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov.
See the instructions for line 1 of the worksheet if you: Lived in more than one state during 2013, or Had any nontaxable income in 2013.
Before you begin:
1. Enter your state general sales taxes from the 2013 Optional State and Certain Local Sales Tax Table . . . . . . . . . . . . . . . . . . . . 1. $ Next. If, for all of 2013, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Jersey, or Rhode Island, 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, Colorado, Georgia, Illinois, Louisiana, Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, Virginia, or West Virginia in 2013? No. Enter -0- . . . . . . . . . . . . . 2. $ Yes. Enter your base local general sales taxes from the 2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions 3. Did your locality impose a local general sales tax in 2013? Residents of California and Nevada, see the instructions for line 3 of the worksheet. 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 2013, see the instructions for line 3 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . 6. $ Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2013, see the instructions for line 6 of the worksheet 7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. $ TIP
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combined rate that is more than 7.5000%. If you lived in Nevada, check the ��No�� box if your combined state and lo- cal general sales tax rate is 6.8500%. Otherwise, check the ��Yes�� box and in- clude on line 3 only the part of the com- bined rate that is more than 6.8500%. What if your local general sales tax rate changed during 2013? If you checked the ��Yes�� box and your local general sales tax rate changed during 2013, 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 2013 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, 2013 (273 days). The rate increased to 1.75% for the peri- od from October 1 through December 31, 2013 (92 days). You would enter ��1.189�� on line 3, figured as follows.
January 1 – September 30: 1.00 x 273/365 = 0.748 October 1 – December 31: 1.75 x 92/365 = 0.441 Total = 1.189
What if you lived in more than one locality in the same state during 2013? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one local- ity in the same state during 2013 and each locality did not have the same local general sales tax rate. 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 2013 Optional Local Sales Tax Tables for Certain Local Ju- risdictions 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 2013 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, 2013 (243 days), and in Locality 2 from Sep- tember 1 through December 31, 2013 (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 x 243/365 = 0.666 Locality 2: 1.75 x 122/365 = 0.585
Line 6. If you lived in more than one locality in the same state during 2013, 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 2013. 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 lo- cal general sales taxes paid on the fol- lowing specified items. If you are com- pleting 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 in- clude 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 substan- tial 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. a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial ad- dition or major renovation. b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. c. Under your state law, your con- tractor 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 direc- tions on construction decisions. In this case, you will be considered to have pur- chased 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 2013, see Refund
of general sales taxes, earlier.
Line 6
Real Estate Taxes
If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 6. Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the tax- es are assessed uniformly at a like rate on all real property throughout the com- munity, and the proceeds are used for general community or governmental purposes. Pub. 530 explains the deduc- tions homeowners can take. Do not include the following amounts on line 6. Itemized charges for services to specific property or persons (for exam- ple, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a lo- cal ordinance). Charges for improvements that tend to increase the value of your prop- erty (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to main- tain an existing public facility in service (for example, a charge to repair an exist- ing sidewalk, and any interest included in that charge). If your mortgage payments include your real estate taxes, you can deduct
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only the amount the mortgage company actually paid to the taxing authority in 2013. If you sold your home in 2013, 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, later. Any real estate taxes you paid at closing should be shown on your settlement statement. You must look at your real es- tate tax bill to decide if any nondeductible itemized charg- es, such as those listed earlier, are in- cluded in the bill. If your taxing authori- ty (or lender) does not furnish you a copy of your real estate tax bill, ask for it. Refunds and rebates. If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, reduce your de- duction by the amount of the refund or rebate. If you received a refund or rebate in 2013 of real estate taxes you paid in an earlier year, do not reduce your de- duction by this amount. Instead, you must include the refund or rebate in in- come on Form 1040, line 21, if you de- ducted 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 prop- erty taxes you paid, but only if the taxes were based on value alone and were im- posed 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
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you paid to a foreign country or U.S. possession. You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Form 1040, line 47, 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 2013 that applies to any period after 2013, you can deduct only amounts that apply for 2013.
Lines 10 and 11
Home Mortgage Interest
If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 10 or 11. A home mortgage is any loan that is se- cured by your main home or second home. It includes first and second mort- gages, home equity loans, and refi- nanced mortgages. A home can be a house, condomini- um, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleep- ing space, toilet, and cooking facilities. Limit on home mortgage interest. If you took out any mortgages after Octo- ber 13, 1987, your deduction may be limited. Any additional amounts bor- rowed 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 refi- nanced a mortgage you had on October 13, 1987, treat the new mortgage as tak- en 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 Oc- tober 13, 1987. See Pub. 936 to figure your deduction if either (1) or (2) next applies. If you
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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 2013. 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 2013. The limit is $500,000 if married filing separately. If the total amount of all mort- gages is more than the fair market value of the home, ad- ditional limits apply. See Pub. 936.
Line 10
Enter on line 10 mortgage interest and points reported to you on Form 1098. If your Form 1098 shows any refund of overpaid interest, do not reduce your de- duction 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 mort- gage, and the interest was reported on the other person's Form 1098, report your share of the interest on line 11 (as explained in the line 11 instructions). If you paid more interest to the recip- ient 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 to your paper return explain- ing the difference and enter ��See attach- ed�� to the right of line 10. If you are claiming the mort- gage interest credit (for hold- ers of qualified mortgage cred- it certificates issued by state or local governmental units or agencies), sub- tract 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.
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Line 11
If you paid home mortgage insurance in- terest and it was not reported to you on Form 1098, report your deductible mort- gage interest on line 11. If you paid home mortgage insurance interest to the person from whom you bought the home, write that person's name, identifying number, and address on the dotted lines next to line 11. If the recipient of your home mortgage interest payment(s) is an individual, the identify- ing number is his or her social security number (SSN). Otherwise, it is the em- ployer identification number. You must also let the recipient know your SSN. If you do not show the required informa- tion about the recipient or let the recipi- ent 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 home mortgage inter- est paid was reported on the other per- son's Form 1098, attach a statement to your paper return listing 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 bor- row 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 deducti- ble. Refinancing. Generally, you must de- duct points you paid to refinance a mort- gage 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 rela- ted to the improvement in the year paid. See Pub. 936 for details. If you paid off a mortgage ear- ly, deduct any remaining points in the year you paid off the mortgage. However, if you refi- nanced your mortgage with the same lender, see Mortgage ending early in Pub. 936 for an exception.
Line 13
Mortgage Insurance Premiums
Enter the qualified mortgage insurance premiums you paid under a mortgage in- surance contract issued after December 31, 2006, in connection with home ac- quisition debt that was secured by your first or second home. Box 4 of Form 1098 may show the amount of premiums you paid in 2013. 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 the other person's Form 1098, report your share of the premiums on line 13. See Prepaid mortgage insurance premi-
ums, later, if you paid any premiums al-
locable to any period after 2013. Qualified mortgage insurance is mortgage insurance provided by the De- partment of Veterans Affairs, the Feder- al Housing Administration, or the Rural Housing Service (or their successor or- ganizations), and private mortgage in- surance (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 de- ducted fully in 2013 if the mortgage in- surance contract was issued in 2013. Contact the mortgage insurance issuer to determine the deductible amount if it is not included in box 4 of Form 1098. Prepaid mortgage insurance premi- ums. If you paid qualified mortgage in- surance premiums that are allocable to periods after 2013, you must allocate them over the shorter of: The stated term of the mortgage, or 84 months, beginning with the month the insurance was obtained. The premiums are treated as paid in the year to which they are allocated. If the
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mortgage is satisfied before its term, no deduction is allowed for the unamor- tized balance. See Pub. 936 for details. The allocation rules, explained earli- er, do not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service (or their successor organiza- tions). 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 Mortgage Insur- ance Premiums Deduction Worksheet to figure your deduction.
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 mi- nus any qualified dividends. 2. You have no other deductible in- vestment expenses. 3. You have no disallowed invest- ment interest expense from 2012. Alaska Permanent Fund divi- dends, including those repor- ted on Form 8814, are not in- vestment income. For more details, see Pub. 550.
Gifts to Charity
You can deduct contributions or gifts you gave to organizations that are reli- gious, charitable, educational, scientific, or literary in purpose. You can also de-
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duct 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 2013 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details. To verify an organization's charitable status, you can: Check with the organization to which you made the donation. The or- ganization should be able to provide you with verification of its charitable status. Use our on-line search tool Exempt
Organizations Select Check to see if an
organization is eligible to receive tax-deductible contributions (Publication 78 data). You can access Exempt Organ- izations Select Check on IRS.gov. Click on ��Tools�� then on Exempt Organiza- tions Select Check. Call our Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500.
Examples of Qualified Charitable Organizations
Churches, mosques, synagogues, temples, etc. Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Good- will Industries, Red Cross, Salvation Ar- my, United Way, etc. Fraternal orders, if the gifts will be used for the purposes listed under Gifts
to Charity, earlier.
Veterans' and certain cultural groups. Nonprofit hospitals, and organiza- tions whose purpose is to find a cure for, or help people who have, arthritis, asth- ma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retarda- tion, multiple sclerosis, muscular dystro- phy, tuberculosis, etc. Most nonprofit educational organi- zations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees. Federal, state, and local govern- ments if the gifts are solely for public purposes.
Amounts You Can Deduct
Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organi- zations 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 meth- od. 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 re- turn, such as food, entertainment, or merchandise, you can generally only de- duct 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 pay- ment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526. Example. You paid $70 to a charita- ble 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 organiza- tion showing the information in (1) and (2) next. 1. The amount of any money con- tributed 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 de- scription and estimate of the value must be included. If you received only intan- gible religious benefits (such as admis- sion to a religious ceremony), the organ- ization 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 dona- tions. For example, if you gave your church $25 each week for a total of
Mortgage Insurance Premiums Deduction Worksheet—Line 13
Keep for Your Records
See the instructions for line 13 to see if you must use this worksheet to figure your deduction.
Before you begin:
1. Enter the total premiums you paid in 2013 for qualified mortgage insurance for a contract issued after December 31, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
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$1,300, treat each $25 payment as a sep- arate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a sepa- rate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction. You must get the statement by the date you file your return or the due date (including exten- sions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your re- cords. 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 contri- butions of ordinary income property are more than 30% of the amount on Form 1040, line 38. 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.
Amounts You Cannot Deduct
Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vaca- tion in the travel. Political contributions. Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 28. See the in- structions for Line 28 for more informa- tion on gambling losses. Value of your time or services. Value of blood given to a blood bank. The transfer of a future interest in tangible personal property (generally, until the entire interest has been transfer- red). Gifts to individuals and groups that are run for personal profit. Gifts to foreign organizations. But you may be able to deduct gifts to cer- tain U.S. organizations that transfer
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funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details. Gifts to organizations engaged in certain political activities that are of di- rect financial interest to your trade or business. See section 170(f)(9). Gifts to groups whose purpose is to lobby for changes in the laws. Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce. Value of benefits received in con- nection with a contribution to a charita- ble organization. See Pub. 526 for ex- ceptions. Cost of tuition. But you may be able to deduct this as a job education ex- pense on line 21; as a tuition and fees deduction on Form 1040, line 34; or take an education credit (see Form 8863).
Line 16
Gifts by Cash or Check
Enter on line 16 the total value of 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 credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the con- tribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. 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 on line 17 the total value of your contributions of property other than by cash or check. 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 val- ue 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 vehi- cle, boat, or airplane, you must also at- tach a statement from the charitable or- ganization to your paper return. The or- ganization may use Form 1098-C to pro- vide the required information. If your to- tal deduction is over $5,000 ($500 for certain contributions of clothing and household items (discussed next)), you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for de- tails. Contributions of clothing and house- hold items. A deduction for these con- tributions will be allowed only if the items are in good used condition or bet- ter. 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 prop- erty. For each gift of property, you should also keep reliable written records that include: How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. The cost or other basis of the prop- erty if you must reduce it by any ordina- ry income or capital gain that would have resulted if the property had been sold at its fair market value. How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. Any conditions attached to the gift. A-10

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If your total deduction for gifts of property is over $500, you gave less than your entire in- terest 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 de- tails.
Casualty and Theft Losses
Line 20
Complete and attach Form 4684 to fig- ure 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; car, boat, and other accidents; and corrosive dry- wall. 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 personal 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)) is more than 10% of the amount on Form 1040, line 38. Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corro- sive drywall that was installed between 2001 and 2008, you may be able to de- duct on line 20 those amounts paid. See Pub. 547 for details. Use Schedule A, line 23, to deduct the costs of proving that you had a prop- erty loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.
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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 ex- penses that can and cannot be deducted.
Examples of Expenses You Cannot Deduct
Political contributions. Legal expenses for personal mat- ters that do not produce taxable income. Lost or misplaced cash or property. Expenses for meals during regular or extra work hours. The cost of entertaining friends. Commuting expenses. See Pub. 529 for the definition of commuting. Travel expenses for employment away from home if that period of em- ployment exceeds 1 year. See Pub. 529 for an exception for certain federal em- ployees. Travel as a form of education. Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment. Club dues. Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 and its instructions for details. Fines and penalties. Expenses of producing tax-exempt income.
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 reimburse- ments.) An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A neces- sary expense is one that is helpful and appropriate for your business. An ex- pense does not have to be required to be considered necessary. But you must fill in and attach Form 2106 if either (1) or (2), next, applies. 1. You claim any travel, transporta- tion, 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. If you used your own vehicle, are using the standard mileage rate, and (2) earlier, 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 to your paper return showing the type and amount of each expense. Enter the total of all these expenses on line 21. Do not include on line 21 any educator expenses you deduc- ted on Form 1040, line 23. Examples of other expenses to in- clude on line 21 are: Safety equipment, small tools, and supplies needed for your job. Uniforms required by your em- ployer that are not suitable for ordinary wear. Protective clothing required in your work, such as hard hats, safety shoes, and glasses. Physical examinations required by your employer. Dues to professional organizations and chambers of commerce. Subscriptions to professional jour- nals. Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job. Certain business use of part of your home. For details, including limits that apply, use TeleTax topic 509 (see the Form 1040 instructions) or see Pub. 587. Certain educational expenses. For details, use TeleTax topic 513 (see the Form 1040 instructions) or see Pub. 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040, line 34.
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You may be able to take a credit for your educational ex- penses 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 or debit card, include the convenience fee you were charged on line 23 instead of this line.
Line 23
Other Expenses
Enter the total amount you paid to pro- duce or collect taxable income and man- age 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 to your paper return showing the type and amount of each expense. Enter one total on line 23. Examples of expenses to include on line 23 are: Certain legal and accounting fees. Clerical help and office rent. Custodial (for example, trust ac- count) fees. Your share of the investment ex- penses of a regulated investment compa- ny. Certain losses on nonfederally in- sured deposits in an insolvent or bank-
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rupt financial institution. For details, in- cluding limits that apply, see Pub. 529. Casualty and theft losses of proper- ty used in performing services as an em- ployee from Form 4684, lines 32 and 38b, or Form 4797, line 18a. Deduction for repayment of amounts under a claim of right if $3,000 or less. Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card.
Other Miscellaneous Deductions
Line 28
Only the expenses listed next can be de- ducted 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. Gambling losses (gambling losses include, but are not limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gam- bling winnings reported on Form 1040, line 21. Casualty and theft losses of in- come-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a. Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Federal estate tax on income in re- spect of a decedent. A deduction for amortizable bond premium (for example, a deduction for amortizable bond premium on bonds ac- quired before October 23, 1986). Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details. Certain unrecovered investment in a pension. Impairment-related work expenses of a disabled person. For more details, see Pub. 529.
Total Itemized Deductions
Line 29
Use the Itemized Deductions Work-
sheet, later, to figure the amount to enter
on line 29 if the amount on Form 1040, line 38, is over $300,000 if married fil- ing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if mar- ried filing separately.
Line 30
If you elect to itemize for state tax or other purposes even though your itemiz- ed deductions are less than your stand- ard deduction, check the box on line 30. A-12

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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 amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
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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.
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Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Do not complete the rest of this worksheet. 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 $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Is the amount on line 6 less than the amount on line 5? No.
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Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Do not complete the rest of this worksheet. 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. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 . . . . . . . . . . . . . . . 10.
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(Continued)
2013 Optional State Sales Tax Tables (State Sales Tax Rate Shown Next to State Name)
snoitpmexE snoitpmexE snoitpmexE snoitpmexE snoitpmexE emocnI
1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 $0 $20,000 217 256 282 302 319 343 206 228 242 253 261 273 273 304 324 339 351 367 257 282 298 309 319 331 108 121 129 135 140 147 20,000 30,000 329 387 426 456 482 517 364 403 428 447 462 483 461 513 547 572 593 621 446 489 516 536 553 575 174 194 207 217 225 236 30,000 40,000 384 451 497 532 561 602 449 497 528 552 570 596 559 623 664 695 720 754 547 599 632 657 677 705 208 232 247 259 269 282 40,000 50,000 431 506 556 596 628 674 524 581 617 644 666 697 644 718 766 801 830 870 635 696 735 764 787 819 237 264 282 295 306 321 50,000 60,000 472 554 609 652 687 737 593 657 698 729 754 789 722 805 858 898 931 976 716 785 828 861 887 923 263 293 313 327 339 356 60,000 70,000 509 597 656 702 741 794 657 728 774 808 836 874 793 885 943 987 1023 1072 791 866 915 951 980 1019 287 320 341 357 370 388 70,000 80,000 544 638 701 750 790 848 719 796 846 884 914 956 861 960 1024 1072 1111 1164 862 944 997 1036 1068 1111 310 345 367 385 399 418 80,000 90,000 576 675 741 793 836 897 776 860 914 954 987 1032 924 1031 1099 1151 1193 1250 928 1017 1074 1116 1151 1197 330 368 392 410 425 446 90,000 100,000 606 710 780 834 879 942 831 921 979 1022 1058 1106 985 1098 1171 1226 1271 1332 992 1087 1148 1193 1230 1280 350 390 415 435 450 472 100,000 120,000 646 755 830 887 935 1002 905 1002 1065 1113 1151 1204 1064 1187 1266 1326 1374 1441 1076 1180 1246 1295 1335 1389 376 418 446 467 484 507 120,000 140,000 699 818 897 960 1011 1084 1007 1116 1186 1239 1282 1340 1174 1310 1398 1464 1517 1590 1194 1308 1381 1436 1480 1540 412 458 488 511 529 554 140,000 160,000 746 871 956 1022 1077 1154 1097 1216 1293 1350 1397 1461 1271 1419 1513 1585 1643 1722 1297 1422 1501 1561 1609 1674 443 492 525 549 569 596 160,000 180,000 792 924 1014 1084 1142 1223 1188 1317 1400 1463 1514 1583 1368 1527 1629 1706 1769 1854 1401 1536 1622 1686 1738 1809 474 527 561 587 608 637 180,000 200,000 833 972 1066 1139 1200 1285 1271 1410 1499 1566 1620 1694 1456 1625 1734 1816 1883 1974 1496 1640 1732 1800 1856 1931 501 558 594 621 644 674 200,000 or more 1034 1204 1319 1409 1483 1588 1697 1882 2001 2091 2164 2264 1900 2122 2264 2372 2459 2579 1978 2168 2290 2381 2454 2554 640 711 757 792 821 859
Income
$0 $20,000 254 279 295 306 316 329 162 174 182 188 193 200 230 252 267 277 286 298 146 163 173 181 188 196 212 247 269 287 302 322 20,000 30,000 432 475 503 523 539 562 285 307 322 333 342 353 396 435 459 478 493 514 241 267 285 298 308 323 356 414 453 483 507 542 30,000 40,000 527 579 613 637 658 685 351 379 397 411 422 437 484 532 562 585 603 629 290 321 342 358 370 388 431 502 549 585 615 657 40,000 50,000 609 670 709 738 761 793 410 443 464 480 493 510 562 617 652 678 700 729 332 368 392 410 424 444 497 578 632 674 709 757 50,000 60,000 684 753 796 829 855 891 463 501 526 544 558 578 632 694 734 764 788 821 370 410 436 456 472 494 556 647 708 755 794 848 60,000 70,000 754 829 877 913 942 981 513 556 583 603 619 641 697 766 810 843 869 906 404 449 477 499 517 541 610 711 778 829 872 932 70,000 80,000 819 902 954 993 1025 1068 561 608 637 659 677 701 759 834 882 918 947 987 437 485 516 539 558 584 662 771 844 900 946 1011 80,000 90,000 881 969 1026 1068 1102 1148 606 656 688 712 732 758 817 898 949 988 1020 1063 468 519 552 577 597 625 710 827 905 965 1015 1085 90,000 100,000 940 1034 1094 1139 1176 1225 649 703 737 763 784 812 872 958 1014 1055 1089 1135 497 551 586 613 634 663 756 880 964 1028 1081 1155 100,000 120,000 1017 1120 1185 1234 1273 1327 706 765 803 831 854 884 946 1039 1099 1144 1181 1231 535 593 631 660 683 714 817 951 1041 1111 1168 1248 120,000 140,000 1125 1239 1311 1365 1409 1468 786 852 894 925 951 985 1047 1151 1218 1268 1308 1364 587 652 693 724 749 784 900 1049 1148 1225 1288 1377 140,000 160,000 1220 1343 1422 1481 1528 1593 857 929 975 1009 1037 1074 1137 1250 1323 1377 1421 1481 634 703 747 781 808 845 974 1134 1242 1325 1394 1490 160,000 180,000 1315 1449 1533 1597 1648 1718 928 1007 1056 1094 1124 1165 1227 1350 1428 1487 1534 1599 679 753 801 837 866 906 1047 1220 1336 1426 1500 1603 180,000 200,000 1402 1544 1634 1702 1757 1831 993 1077 1131 1171 1203 1247 1309 1440 1523 1586 1637 1707 721 799 850 888 919 962 1114 1298 1421 1517 1595 1705 200,000 or more 1840 2028 2147 2236 2309 2407 1327 1440 1513 1567 1610 1670 1726 1898 2009 2092 2160 2252 929 1029 1094 1143 1183 1237 1449 1690 1851 1976 2078 2222
Income
$0 $20,000 327 385 424 454 480 515 244 273 292 307 319 335 279 312 333 349 361 379 237 264 281 293 304 318 343 401 439 469 494 528 20,000 30,000 501 588 647 693 731 784 389 435 465 488 507 533 448 500 534 559 579 607 408 454 484 506 524 549 546 637 699 746 785 840 30,000 40,000 587 688 757 810 854 916 462 516 552 579 602 633 534 596 635 665 690 723 498 555 592 619 642 672 649 757 830 886 932 997 40,000 50,000 660 773 850 909 959 1028 525 586 627 657 683 718 607 677 723 757 784 822 578 644 687 719 745 781 736 859 941 1005 1058 1132 50,000 60,000 724 848 932 997 1051 1127 582 649 693 727 755 794 673 751 801 838 869 911 651 725 773 810 839 879 815 950 1041 1112 1170 1252 60,000 70,000 782 916 1006 1076 1134 1216 633 706 754 791 821 863 733 817 872 913 946 992 718 800 853 893 926 971 886 1033 1132 1209 1272 1361 70,000 80,000 837 979 1075 1150 1212 1299 681 759 811 851 883 928 789 880 939 983 1019 1068 781 872 930 974 1009 1058 953 1111 1218 1300 1368 1464 80,000 90,000 887 1037 1139 1218 1283 1375 725 809 864 906 941 989 841 938 1001 1048 1086 1138 841 939 1001 1048 1087 1139 1015 1183 1297 1384 1457 1559 90,000 100,000 934 1092 1199 1282 1351 1447 768 856 914 958 995 1045 890 993 1059 1109 1149 1205 898 1002 1069 1120 1161 1217 1073 1252 1371 1464 1541 1648 100,000 120,000 996 1164 1278 1366 1439 1541 823 917 979 1027 1066 1120 955 1065 1136 1190 1233 1293 974 1087 1160 1215 1260 1321 1150 1341 1469 1569 1651 1766 120,000 140,000 1080 1262 1384 1479 1558 1669 899 1001 1069 1121 1163 1222 1044 1164 1242 1300 1347 1412 1079 1205 1286 1347 1397 1465 1255 1463 1603 1712 1801 1927 140,000 160,000 1153 1346 1477 1578 1662 1780 965 1075 1147 1202 1248 1311 1121 1250 1333 1396 1447 1517 1172 1309 1397 1464 1518 1592 1346 1570 1720 1836 1932 2067 160,000 180,000 1225 1430 1568 1675 1764 1889 1031 1147 1225 1284 1332 1399 1198 1336 1425 1492 1546 1621 1266 1414 1509 1581 1639 1719 1437 1676 1836 1960 2062 2206 180,000 200,000 1290 1505 1650 1762 1856 1987 1090 1213 1294 1357 1408 1479 1267 1413 1507 1578 1635 1714 1351 1509 1611 1687 1750 1835 1518 1771 1940 2071 2179 2331 200,000 or more 1607 1871 2050 2189 2304 2465 1383 1538 1640 1718 1783 1872 1610 1796 1915 2005 2078 2178 1783 1993 2128 2230 2313 2427 1922 2241 2455 2621 2758 2950
Income
$0 $20,000 227 253 270 283 294 308 155 169 178 184 189 197 141 153 161 166 171 177 200 221 235 246 254 266 195 212 223 231 238 247 20,000 30,000 371 414 442 462 479 503 267 291 306 318 327 340 246 267 281 291 299 311 344 380 404 422 437 458 317 345 363 376 387 402 30,000 40,000 445 496 530 554 575 603 327 356 375 389 400 416 302 329 346 358 368 382 420 464 494 516 534 560 380 413 435 451 464 481 40,000 50,000 509 568 605 634 657 689 379 413 435 451 465 482 352 383 403 417 429 445 486 538 572 598 619 649 434 472 496 515 530 550 50,000 60,000 567 632 673 705 731 766 427 465 490 508 523 543 398 433 455 471 485 503 547 605 644 673 697 730 482 525 552 572 589 611 60,000 70,000 619 690 736 770 798 837 471 514 541 561 577 600 440 478 503 521 536 556 603 667 710 742 768 805 527 573 603 625 643 667 70,000 80,000 669 745 794 832 862 904 513 559 589 611 629 653 480 522 549 569 585 607 656 726 773 808 837 876 568 619 650 674 693 720 80,000 90,000 715 797 849 889 921 966 552 602 634 658 677 703 518 563 592 614 631 655 706 782 831 869 900 943 607 661 695 720 741 769 90,000 100,000 759 845 901 943 977 1024 590 643 677 703 723 751 554 603 634 657 676 701 753 834 887 928 961 1007 644 701 737 764 785 815 100,000 120,000 817 909 969 1014 1051 1102 639 698 735 762 785 815 602 655 689 714 734 762 816 904 962 1006 1042 1092 693 753 792 821 844 876 120,000 140,000 896 997 1063 1112 1153 1208 708 773 814 845 870 903 668 728 765 793 816 846 903 1001 1065 1114 1154 1209 759 826 868 900 925 960 140,000 160,000 965 1074 1145 1198 1241 1301 769 840 884 918 945 981 727 792 833 863 888 921 980 1086 1156 1209 1252 1312 817 889 934 969 996 1034 160,000 180,000 1034 1151 1226 1284 1330 1394 830 906 955 991 1020 1060 787 857 901 934 961 997 1058 1172 1247 1305 1351 1416 875 952 1001 1037 1067 1107 180,000 200,000 1097 1220 1300 1361 1410 1477 886 967 1019 1057 1089 1131 841 916 963 998 1027 1065 1128 1250 1330 1391 1441 1511 928 1009 1060 1099 1130 1173 200,000 or more 1409 1566 1668 1746 1808 1895 1168 1276 1344 1396 1437 1493 1117 1216 1279 1326 1364 1416 1484 1645 1751 1832 1898 1989 1189 1292 1358 1407 1447 1501
Income
$0 $20,000 219 243 258 269 279 291 226 244 256 264 271 280 401 462 502 533 559 594 166 189 205 216 226 239 216 238 252 263 272 284 20,000 30,000 357 395 419 438 453 473 394 426 446 461 473 490 642 739 804 853 894 951 272 309 334 353 369 390 371 411 436 455 470 491 30,000 40,000 427 473 502 524 542 567 483 523 548 567 582 602 764 880 957 1016 1064 1131 326 371 400 423 442 468 454 503 534 557 576 602 40,000 50,000 488 540 573 598 619 647 563 609 639 660 678 702 869 1000 1087 1154 1209 1286 373 424 458 484 505 534 527 584 620 647 669 699 50,000 60,000 543 600 637 665 688 719 635 688 721 746 766 793 962 1108 1204 1279 1340 1424 415 472 509 538 562 594 594 658 699 729 754 788 60,000 70,000 593 655 696 726 751 785 702 761 798 825 847 877 1047 1206 1311 1392 1458 1550 453 515 556 588 614 649 655 726 771 805 833 870 70,000 80,000 640 708 751 784 810 847 766 830 871 901 925 957 1127 1298 1411 1498 1569 1669 490 557 601 635 663 701 714 791 841 878 908 949 80,000 90,000 684 756 802 837 865 904 826 896 939 972 998 1033 1201 1383 1504 1596 1672 1778 523 595 642 678 708 749 769 852 905 945 978 1022 90,000 100,000 725 802 851 888 918 959 884 958 1005 1040 1068 1105 1271 1464 1592 1689 1770 1882 555 631 681 720 751 795 821 910 967 1010 1045 1092 100,000 120,000 780 862 915 954 987 1031 960 1041 1092 1130 1161 1202 1363 1570 1707 1812 1898 2018 598 679 733 774 808 855 891 988 1050 1097 1134 1186 120,000 140,000 855 945 1003 1046 1081 1130 1066 1157 1214 1256 1290 1336 1489 1715 1864 1979 2073 2205 656 745 804 849 886 937 988 1095 1164 1216 1258 1315 140,000 160,000 921 1017 1079 1126 1164 1216 1161 1259 1321 1367 1404 1455 1599 1841 2002 2125 2226 2367 706 802 866 914 954 1009 1073 1190 1265 1322 1367 1430 160,000 180,000 986 1089 1156 1206 1246 1302 1255 1362 1429 1479 1520 1574 1708 1967 2138 2270 2378 2529 757 860 928 980 1022 1081 1159 1286 1367 1428 1477 1545 180,000 200,000 1045 1154 1225 1278 1320 1379 1342 1456 1528 1582 1625 1683 1807 2080 2261 2400 2515 2674 803 912 983 1038 1083 1146 1237 1373 1460 1525 1578 1650 200,000 or more 1340 1479 1569 1636 1691 1766 1783 1936 2033 2105 2162 2241 2293 2641 2871 3047 3192 3394 1031 1170 1262 1332 1390 1470 1635 1815 1931 2018 2088 2184
Nebraska1 5.5000% Massachusetts4 6.2500% Michigan4 6.0000% Minnesota1 6.8750% Mississippi1 7.0000% Missouri2 4.2250% Kansas1 6.2244% Kentucky4 6.0000% Louisiana2 4.0000% Maine4 5.1260% Maryland4 6.0000% Hawaii1, 7 4.0000% Idaho1 6.0000% Illinois2 6.2500% Indiana4 7.0000% Iowa1 6.0000% Florida1 6.0000% Georgia2 4.0000% Connecticut4 6.3500%
District of Columbia4
5.9370% California3 7.5000% Colorado2 2.9000% Arizona2 6.0137% Arkansas2 6.2521%
At least But less than
Alabama1 4.0000%
A-14

Page 16
snoitpmexE snoitpmexE snoitpmexE snoitpmexE snoitpmexE emocnI
1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5
Nevada5
$0 $20,000 257 284 301 315 325 340 239 257 268 276 283 292 188 209 222 232 240 252 139 149 155 160 164 169 213 242 261 276 288 304 20,000 30,000 412 455 483 504 520 544 413 444 463 478 490 505 337 376 401 420 435 456 239 257 268 276 283 292 350 398 429 453 472 499 30,000 40,000 491 542 575 599 620 647 505 544 568 586 600 620 420 468 499 523 542 568 292 314 328 338 347 358 421 478 515 544 567 599 40,000 50,000 558 616 654 682 704 736 587 631 659 680 697 720 493 550 587 615 638 669 339 364 381 393 402 416 481 547 590 622 649 686 50,000 60,000 619 683 724 755 780 815 661 711 743 767 786 812 561 626 669 700 726 762 381 410 429 442 453 468 536 609 657 693 723 764 60,000 70,000 674 744 789 822 850 887 729 785 820 847 868 896 624 697 744 780 809 849 421 453 473 488 500 517 586 666 718 758 790 835 70,000 80,000 726 801 849 885 915 955 795 856 894 923 946 977 685 765 818 857 889 933 458 493 516 532 545 563 633 720 776 819 854 902 80,000 90,000 774 854 905 944 975 1018 856 922 963 994 1019 1053 742 830 887 929 964 1012 493 531 555 573 587 607 677 769 830 876 913 965 90,000 100,000 820 904 958 999 1032 1077 914 985 1029 1063 1089 1126 797 892 953 999 1036 1088 527 567 593 612 628 648 719 817 881 930 969 1024 100,000 120,000 880 970 1028 1072 1107 1156 992 1069 1117 1153 1182 1222 871 975 1042 1092 1133 1190 571 616 643 664 681 704 774 879 948 1001 1044 1103 120,000 140,000 962 1061 1124 1171 1210 1263 1100 1185 1239 1279 1312 1355 975 1091 1166 1223 1269 1333 633 682 713 736 755 780 849 965 1041 1098 1145 1210 140,000 160,000 1034 1140 1207 1258 1300 1356 1195 1288 1347 1391 1426 1474 1067 1195 1277 1340 1390 1460 688 741 775 800 820 848 915 1040 1122 1184 1234 1305 160,000 180,000 1105 1218 1290 1345 1389 1449 1291 1391 1455 1503 1541 1592 1160 1300 1390 1458 1513 1589 742 800 837 864 886 916 981 1115 1202 1269 1323 1399 180,000 200,000 1169 1289 1365 1422 1469 1533 1378 1486 1554 1604 1645 1701 1246 1396 1493 1566 1626 1708 792 854 893 923 946 978 1041 1183 1275 1346 1404 1483 200,000 or more 1489 1639 1736 1808 1867 1948 1821 1965 2056 2123 2178 2251 1689 1895 2028 2129 2210 2323 1046 1128 1180 1219 1250 1293 1338 1520 1640 1731 1805 1908
Income
$0 $20,000 182 204 218 229 238 251 217 237 249 259 266 276 235 270 294 312 327 348 187 203 213 220 226 234 247 270 284 294 303 315 20,000 30,000 295 330 353 371 385 406 371 405 426 442 455 473 379 435 473 502 526 560 319 346 363 376 387 401 397 433 455 472 486 504 30,000 40,000 353 394 422 443 460 485 453 494 520 539 555 577 452 519 564 599 628 668 389 422 443 459 472 489 473 515 542 562 579 601 40,000 50,000 402 450 481 505 525 552 524 571 602 624 643 668 515 592 643 682 715 761 450 488 513 531 546 566 538 586 617 640 658 683 50,000 60,000 447 499 534 561 583 613 589 642 676 702 722 750 572 656 713 757 793 843 505 548 576 597 614 636 596 649 683 709 729 757 60,000 70,000 487 545 583 612 635 669 648 707 745 773 796 827 623 715 777 824 864 919 556 604 634 657 676 701 649 707 744 772 794 824 70,000 80,000 526 587 628 659 685 721 705 769 810 841 866 899 672 771 837 888 931 990 604 657 690 715 735 763 698 761 801 831 855 888 80,000 90,000 561 627 671 704 731 769 758 827 871 904 931 967 717 822 893 948 993 1056 650 706 742 769 791 821 745 812 854 886 911 946 90,000 100,000 595 665 711 746 775 815 809 883 930 965 993 1032 759 871 946 1004 1051 1118 693 753 792 820 844 876 788 859 904 938 965 1002 100,000 120,000 639 714 763 801 832 876 876 956 1007 1045 1076 1118 815 935 1015 1077 1128 1200 750 816 857 889 914 948 846 922 970 1006 1035 1075 120,000 140,000 700 782 836 877 911 958 968 1057 1114 1156 1190 1237 892 1023 1110 1178 1234 1312 830 902 948 983 1011 1049 924 1007 1060 1099 1131 1174 140,000 160,000 753 841 899 943 980 1031 1050 1147 1208 1254 1291 1342 959 1099 1193 1266 1326 1410 900 978 1029 1066 1097 1139 992 1082 1138 1181 1215 1261 160,000 180,000 806 900 962 1009 1048 1103 1132 1237 1303 1352 1392 1447 1025 1175 1276 1354 1418 1508 970 1055 1109 1150 1183 1228 1061 1156 1216 1262 1298 1348 180,000 200,000 854 953 1018 1069 1110 1167 1207 1318 1389 1441 1484 1542 1085 1244 1350 1433 1501 1595 1033 1124 1182 1226 1261 1309 1122 1223 1287 1334 1373 1425 200,000 or more 1092 1217 1301 1364 1417 1490 1584 1731 1824 1893 1950 2026 1384 1585 1720 1825 1911 2031 1356 1476 1553 1611 1657 1721 1426 1554 1635 1696 1745 1811
Income
$0 $20,000 225 248 263 274 283 295 228 263 286 305 319 340 354 403 436 460 481 509 246 273 291 304 315 330 228 259 279 294 307 324 20,000 30,000 386 426 451 470 485 505 367 424 462 491 515 548 579 659 711 752 785 831 419 467 497 521 539 565 376 426 459 484 505 533 30,000 40,000 471 520 550 573 592 617 437 505 551 585 614 654 694 790 853 902 941 996 511 569 607 635 658 690 452 512 552 582 607 641 40,000 50,000 546 602 638 664 686 715 498 576 627 667 699 745 794 903 975 1031 1076 1139 591 659 703 736 763 799 518 587 632 667 695 734 50,000 60,000 613 677 717 747 772 805 553 639 696 740 776 826 884 1005 1085 1147 1197 1267 664 741 790 827 857 899 578 654 705 743 775 818 60,000 70,000 676 746 790 824 850 887 602 696 758 806 845 900 965 1098 1185 1253 1308 1384 732 816 871 912 945 991 632 716 771 813 847 895 70,000 80,000 736 812 860 896 926 966 649 750 817 868 911 970 1043 1186 1280 1353 1412 1494 796 888 947 992 1028 1078 683 774 833 879 916 968 80,000 90,000 791 873 926 965 996 1039 692 800 871 926 972 1035 1114 1267 1368 1445 1509 1597 856 955 1019 1067 1106 1160 731 828 892 940 980 1035 90,000 100,000 845 932 988 1030 1063 1109 733 847 923 981 1029 1096 1182 1345 1452 1534 1601 1694 913 1019 1087 1139 1181 1238 776 879 947 998 1041 1099 100,000 120,000 915 1010 1071 1116 1152 1202 787 909 991 1053 1105 1177 1272 1446 1562 1650 1722 1822 989 1104 1178 1234 1279 1342 836 947 1020 1075 1121 1184 120,000 140,000 1013 1118 1185 1235 1276 1331 861 995 1084 1152 1208 1287 1395 1586 1712 1809 1888 1998 1094 1222 1304 1366 1416 1485 918 1040 1120 1181 1231 1300 140,000 160,000 1099 1213 1286 1341 1385 1445 925 1069 1165 1238 1299 1383 1503 1709 1844 1948 2034 2152 1187 1325 1415 1482 1537 1612 990 1121 1208 1273 1327 1402 160,000 180,000 1185 1309 1388 1447 1494 1559 989 1143 1245 1324 1389 1479 1610 1830 1976 2087 2179 2306 1280 1430 1526 1599 1658 1739 1062 1203 1295 1366 1423 1503 180,000 200,000 1264 1396 1480 1543 1593 1663 1047 1210 1318 1401 1470 1565 1707 1940 2095 2213 2310 2444 1365 1524 1627 1705 1768 1855 1127 1276 1374 1449 1510 1595 200,000 or more 1663 1837 1948 2031 2098 2189 1333 1541 1679 1785 1872 1994 2190 2490 2687 2838 2962 3135 1793 2004 2141 2243 2327 2442 1452 1643 1770 1866 1945 2054
Income
$0 $20,000 158 168 175 180 184 189 173 196 212 224 233 247 251 277 293 306 316 329 241 269 287 301 312 327 204 225 239 249 257 268 20,000 30,000 253 270 281 288 295 303 274 310 334 353 368 389 432 476 505 526 544 567 413 461 493 516 535 562 347 383 405 423 436 455 30,000 40,000 302 322 334 343 351 361 324 367 396 417 435 460 528 582 617 643 665 694 504 564 602 631 655 687 422 466 494 514 531 554 40,000 50,000 343 366 380 391 399 410 368 416 448 473 493 520 612 675 716 746 771 805 584 653 698 732 759 797 488 538 571 595 614 641 50,000 60,000 380 405 421 433 442 455 406 460 495 522 544 575 688 759 805 840 868 906 657 735 785 823 854 897 547 604 640 668 690 720 60,000 70,000 414 441 459 471 481 495 441 499 538 567 591 624 759 837 888 926 957 1000 724 810 866 908 942 989 602 665 705 735 759 792 70,000 80,000 446 475 494 507 518 533 474 537 578 609 634 670 826 912 967 1009 1042 1089 788 882 943 989 1026 1077 654 722 766 799 825 861 80,000 90,000 475 507 526 541 552 568 505 571 615 648 675 712 889 981 1041 1086 1122 1172 848 949 1015 1064 1104 1160 703 776 823 859 887 926 90,000 100,000 503 536 557 573 585 601 534 604 649 684 713 753 949 1048 1111 1159 1198 1252 905 1014 1083 1136 1179 1238 749 828 878 915 946 987 100,000 120,000 540 575 598 614 627 645 572 646 695 733 763 806 1029 1136 1205 1257 1299 1357 981 1099 1175 1232 1279 1343 811 896 950 991 1024 1069 120,000 140,000 590 629 653 671 686 705 624 705 758 798 832 878 1139 1258 1335 1393 1439 1504 1086 1217 1301 1365 1417 1488 896 990 1050 1095 1132 1182 140,000 160,000 633 675 702 721 736 757 669 755 812 856 891 940 1237 1366 1449 1512 1563 1633 1179 1321 1413 1482 1538 1616 971 1073 1139 1187 1227 1281 160,000 180,000 677 722 750 770 787 809 713 806 866 912 950 1003 1334 1474 1564 1632 1687 1762 1272 1426 1525 1600 1661 1744 1046 1157 1227 1280 1322 1381 180,000 200,000 716 763 793 815 832 856 754 851 915 964 1003 1059 1423 1573 1669 1741 1800 1880 1357 1521 1627 1707 1772 1861 1114 1232 1307 1364 1409 1471 200,000 or more 910 970 1008 1035 1058 1087 953 1075 1155 1216 1266 1335 1875 2072 2199 2295 2373 2479 1787 2004 2144 2251 2337 2456 1460 1615 1714 1788 1848 1929
Income
$0 $20,000 155 169 178 184 190 197 20,000 30,000 266 290 305 317 326 339 30,000 40,000 325 354 373 387 399 414 40,000 50,000 376 411 433 449 462 480 50,000 60,000 423 462 487 505 520 541 60,000 70,000 466 509 537 557 574 596 70,000 80,000 508 554 584 606 624 649 80,000 90,000 546 597 629 653 672 698 90,000 100,000 583 637 671 697 717 746 100,000 120,000 632 690 727 755 778 808 120,000 140,000 699 764 805 836 861 895 140,000 160,000 759 829 874 908 935 972 160,000 180,000 819 895 943 979 1009 1049 180,000 200,000 873 954 1006 1045 1076 1118 200,000 or more 1149 1256 1325 1376 1417 1473
Wyoming1 Vermont1 South Dakota1 Tennessee2 Texas1 Washington1 West Virginia2 North Carolina 2 North Dakota1 Ohio1 Oklahoma1 Pennsylvania1 Rhode Island4 South Carolina 2 4.0000% 4.7000% %0000.5 %0000.6 %0005.6 %2151.4 %0000.6 Virginia2 Utah2 Wisconsin1 %0052.6 %0000.7 %0000.4 %0000.6 4.7500% %0000.7 %0000.6 %0005.4 %6385.5 %0000.5
2013 Optional State Sales Tax Tables (Continued)
At least But less than
6.8500% New Jersey4, 6 7.0000% New Mexico1 5.1250% New York2 4.0000%
Note. Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount. 1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name. 2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state table. 3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.50%, and the numerator is the total sales tax rate minus 7.50%. 4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted. 5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%. 6 Residents of Salem County, New Jersey should deduct only half of the amount in the state table. 7 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
A-15

Page 17
Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of... AND you live in... THEN use Local Table... Alaska Arizona Arkansas Colorado Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver County, El Paso County, Jefferson County, Larimer County, Pueblo County, or any other locality Any locality Any locality C A B B Georgia B Glendale, Mesa or Tucson Illinois Louisiana New York North Carolina Any locality B A Any locality C A Aurora, Lakewood, or Longmont Any locality A Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates B Any other locality D* Chandler, Gilbert, Peoria, Phoenix, Scottsdale, Tempe, Yuma, or any other locality Missouri South Carolina Aiken County, Cherokee County, Chesterfield County, Darlington County, Dillon County, Horry County, Jasper County, Lexington County, Marlboro County, Newberry County, Orangeburg County, York County, or Myrtle Beach Bamberg County, Charleston County, Hampton County, Lee County, Marion County, or any other locality Tennessee Any locality Utah Any locality Virginia West Virginia Any locality B C C Any locality B A A Any locality B Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or Terrebonne Parish Any other locality Chautauqua County, Chenango County, Columbia County, Delaware County, Greene County, Hamilton County, Tioga County, Wayne County, New York City, or Norwich City A Arvada, Boulder, Fort Collins, Greeley, Thornton, or Westminster C
2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions
(Based on a local sales tax rate of 1 percent)
B
*Note. Local Table D is just 25% of the NY State table.
Income Exemptions Exemptions Exemptions Exemptions
1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 $0 $20,000 37 42 45 47 49 51 47 55 60 64 67 71 53 61 66 70 73 78 35 37 39 40 41 42 20,000 30,000 60 67 72 75 78 82 74 86 93 99 104 111 85 97 105 112 117 124 60 64 67 69 71 73 30,000 40,000 72 80 85 89 93 97 87 101 110 117 123 131 101 116 126 133 139 148 73 79 82 85 87 90 40,000 50,000 82 91 97 102 106 111 99 114 125 133 139 148 115 132 143 151 158 168 85 91 95 98 101 104 50,000 60,000 91 101 108 113 117 123 109 126 137 146 153 164 127 146 158 168 175 186 95 103 107 111 113 117 60,000 70,000 99 110 117 123 127 134 118 137 149 159 166 177 139 159 172 183 191 203 105 113 118 122 125 129 70,000 80,000 106 119 126 132 137 144 127 147 160 170 179 190 149 171 186 197 206 218 115 123 129 133 136 141 80,000 90,000 114 126 135 141 146 154 135 156 170 181 190 202 159 182 198 210 219 233 123 133 139 143 147 152 90,000 100,000 120 134 143 149 155 163 143 165 179 191 200 213 169 193 209 222 232 246 132 142 148 153 157 162 100,000 120,000 129 144 153 160 166 174 153 176 192 204 214 228 181 207 225 238 249 264 143 154 161 166 170 176 120,000 140,000 141 157 167 175 182 191 166 192 209 222 233 248 198 226 245 260 272 289 158 171 178 184 189 195 140,000 160,000 152 169 180 188 195 205 178 205 224 238 249 266 212 243 264 279 292 310 172 185 194 200 205 212 160,000 180,000 162 180 192 201 209 219 190 219 238 253 266 283 227 260 282 298 312 331 186 200 209 216 222 229 180,000 200,000 172 191 203 213 221 231 200 231 251 267 280 298 240 275 298 315 330 350 198 214 223 231 237 245 200,000 or more 219 243 259 271 281 294 252 290 316 336 352 375 305 349 378 401 419 445 262 282 295 305 313 323
Local Table D*
At least But less than
Local Table A Local Table B Local Table C
A-16
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