My daughter has moved from Florida to Missouri. Can she use sales tax for Florida and state income tax for Missouri when itemizing her state and local tax?

[DawnC · Accepted solution]

No. She has to choose to use either the sales tax deduction OR the state and local income tax deduction.

If you're itemizing, you get to choose between deducting your state and local income taxes or your state sales taxes. You cannot claim both, and you can't claim either one if you're taking the standard deduction.

There are two methods for coming up with the amount of sales taxes you paid during the year: add up all your receipts (actual expenses) or use the predetermined IRS amount which is based on your sales tax rate.  If you take the predetermined amount, you get to add the sales taxes you paid for major purchases, like a car, truck, RV, or boat. We'll guide you through this process in the Deductions & Credits section.

Keep in mind for tax years 2018 through 2025, the SALT deduction (which includes sales tax) is capped at $10,000. That means if the combined total of your sales tax, real estate tax, and personal property tax amounts to $15,000, you can only deduct $10,000 maximum.