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.