Please refer to IRS Topic No. 503, Deductible Taxes
There are four types of deductible nonbusiness taxes:
- State, local, and foreign income taxes
- State and local general sales taxes
- State and local real estate taxes, and
- State and local personal property taxes
To be deductible, the tax must be imposed on you, and you must have paid it during your tax year. Nonbusiness taxes may only be claimed as an itemized deduction on Schedule A (Form 1040), Itemized Deductions.
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