I live in WA state with no income tax. I'm doing itemized deduction this year and I wanted to claim sales tax deduction for 2024. This will go on Line 5a on Schedule A of Form 1040. I understand that it is capped as 10k max.
One option is this IRS Sales Tax Deduction Calculator (link). When I put in my family's income, 1 dependent, and my zip code it gives me the following
State Tax %, Taxes Paid: 6.5000%, $2,188.00
Local Tax %, Taxes Paid: 2.9751%, $1,001.46
which means I can deduct up to $3189 on line 5a.
However, a consultant friend whose help I have taken in the past tells me that I can claim only the state component $2188 on 5a, and he refers me to pg 15 of this IRS document which also states the same number 2188 (since its a standard for the income and number of dependents) - https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf
He says I can't claim the local tax component because only residents of MI, OH, PA, KT and NY can claim the local taxes. He didn't share any guideline doc that mentions these states.
I'm wondering if that's true at all? I couldn't find any doc that says otherwise or specifically mentions these five states.
