Deductions & credits

There is a limit of $10,000 ($5,000 if filing Separately) on the amount of State and Local Taxes plus property taxes paid as itemized deductions on Schedule A.

 

IRS Schedule A - https://www.irs.gov/pub/irs-pdf/i1040sca.pdf

Line 5
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.