If I live in Washington (sales tax) and work in Oregon (income tax), can I itemize deductions for both sales and income tax?

[suicidebobb]

I understand that normally I would have to choose to either deduct sales tax OR state income tax, but is my situation an exception?

[DS30 · Accepted solution]

No, you will only be able to claim the state sales tax or state income tax itemized deduction for the state that is your resident state. So since you are a resident of WA (regardless of the fact that you work in OR), you will only be able to claim the state sales tax deduction (since WA has no individual state income tax filing requirement).

[suicidebobb]

Does the result differ if my tax home is in Oregon?

[DS30]

Yes but you will still only be able to claim one deduction. If you live in OR and you consider OR as your permanent state of residence, then you could choose between OR state sales tax or OR state income tax deduction (you will not be able to claim the WA sales tax deduction in this instance). You can only take one deduction (either state sales tax or state income tax but not both).