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.
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.
CAUTION
!
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.
CAUTION
!
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.
CAUTION
!
A-1
Dec 16, 2013
Cat. No. 53061X
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).
TIP
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.
TIP
CAUTION
!
A-2
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
CAUTION
!
CAUTION
!
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
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.
CAUTION
!
CAUTION
!
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
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
A-5
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
TIP
A-6
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
CAUTION
!
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
TIP
TIP
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.
CAUTION
!
CAUTION
!
A-7
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
TIP
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-
CAUTION
!
A-8
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.
A-9
$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
TIP
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
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.
CAUTION
!
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.
TIP
CAUTION
!
A-11
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-
TIP
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
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.
CAUTION
!
Be sure your total gambling and casualty or theft losses are clearly identified on the dotted
lines next to line 28.
3.
Is the amount on line 2 less than the amount on line 1?
No.
STOP
Your deduction is not limited. Enter the amount from line 1 above on Schedule A,
line 29.
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.
STOP
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.
A-13
(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
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
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