I leave in Washington state, King county. I have 150.00 USD 'Electric Vehicle Renewal' fee line in my car registration form. Is this amount deductable or not? Thanks.

[Dutch777]

In Washington state (King county) there're a number of lines besides deductable RTA Excise Tax. One of them is 'Electric Vehicle Renewal' - $150.00. Is it deductuble?

[Cindy0H · Accepted solution]

The RTA is deductible because it is based on the value of the car. The electric Vehicle Renewal is a flat fee and, therefore, not deductible. If other fees are flat fees, not based on the car's value, they cannot be deducted.

The legal reasoning for deducting the RTA tax is as follows.  The IRS only allows that portion of a state registration fee that is based on the value of the vehicle to be included toward your other itemized deductions.  Any flat fee portion doesn't count.  This is why there are some 20+ states whose residents can potentially benefit from the deduction, but the remainder cannot:  their states do not charge vehicle registration fees by value, and instead charge flat fees only. 

[Dutch777]

Thank you for prompt reply and clear answer!

[Cindy0H]

You are welcome. It is nice to be appreciated.