If your AGI decreased from 2016 to 2017 due to less wages and salaries, then your taxes withheld probably decreased as well. The amount on Schedule A, Line 5a is primarily comprised of the following:
- State and local income taxes withheld
from your wages and salaries during 2017. Your
Form(s) W-2 will show these amounts.
Forms W-2G, 1099-G, 1099-R, and
1099-MISC may also show state and local
income taxes withheld.
- State and local income taxes paid
in 2017 for a prior year, such as taxes
paid with your 2016 state or local income
tax return.
- State and local estimated tax payments
made during 2017, including any
part of a prior year refund that you chose
to have credited to your 2017 state or local
income taxes.
- Mandatory contributions you made
to the California, New Jersey, or New
York Nonoccupational Disability Benefit
Fund, Rhode Island Temporary Disability
Benefit Fund, or Washington State
Supplemental Workmen's Compensation
Fund.
- Mandatory contributions to the
Alaska, California, New Jersey, or Pennsylvania
state unemployment fund.
- Mandatory contributions to state
family leave programs, such as the New
Jersey Family Leave Insurance (FLI)
program and the California Paid Family
Leave program.
