There could be a few reasons why deductible state and local tax on Sch A Line 5 isn't what you expected to see:
- Are you limited? The deduction for state and local taxes is generally limited to $40,000 ($20,000 if married filing separately).
- Did you make an estimated state and local tax payment for Q4 2025 in January of 2026? This cannot be deducted on the federal 2025 Schedule A if paid in the following year (It can be deducted next year, however).
- From the IRS instructions for Schedule A, remember to include these overlooked state/local tax payments, along with your quarterly estimates when figuring your Line 5 total:
- State and local income taxes paid in 2025 for a prior year, such as taxes paid with your 2024 state or local income tax return. Don't include penalties or interest.
- State and local estimated tax payments made during 2025, including any part of a prior year refund that you chose to have credited to your 2025 state or local income taxes.
- High-income earners may be subject to a phaseout of deductible state and local taxes. For 2025, the phase-out is triggered if your MAGI exceeds $500,000 ($250,000 if you’re married filing separately).
To keep digging into the calculated total, you can check your inputs for state and local tax payments in the Desktop version of TurboTax using these steps:
- Select Forms
- Under Forms in My Return select Schedule A
- On Line 5a, right click with your mouse into the box, and select Data Source from the drop-down
- From the Data Source window, select Tax and Interest Deduction Worksheet
- On this Worksheet, right click on Line h to find each page that flows into the total of Line 5a
- These Data Source links are clickable, to quickly re-visit any entries that calculate the total
- The data sources should include: Tax Payments Worksheet, Forms W-2 & W-2G Summary, or State Tax Refund Worksheet
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