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Deductions & credits
See Schedule A instructions page A-3 Line 5
https://www.irs.gov/pub/irs-pdf/i1040sca.pdf
The deduction for state and local taxes is generally limited to $10,000 ($5,000 if married filing separately). State and local taxes subject to this limit are the taxes that you include on lines 5a, 5b, and 5c.
‎April 2, 2022
1:54 PM