Where to find Line 5C, State and local personal property taxes?

[sheiladmaxwell]

State Tax Refund Worksheet Item Q line 2

[CatinaT1]

I'm not sure exactly what you are asking. Both these items refer to Schedule A for itemizing deductions.

Line 5C on Schedule A is where you would put any personal property tax you paid, generally on vehicles.

State Tax Refund Worksheet item Q Line 2 is your refund received in 2021 for state or local taxes paid. 

Your state or local tax refund is not taxable if you did not itemize your deductions in the prior year. However, the refund would be taxable if you got a tax benefit for the deduction in a prior year. 

If this does not answer your question, please reply, being more specific in your question.

[bperr022]

OK... so... when i clicked "Check My Info" i needed to review the State Tax Refund Worksheet item Q Line 2 is your refund received in 2021 for state or local taxes paid

[ShirlynW]

Would you clarify, what state are you filing?

[josh106]

Same question here...

[AmyC]

There is a difference between line 5c versus all of the taxes you paid section and a refund. If you received a state refund, it may or may not be taxable. For example, if you were limited with state and local taxes to $10,000 but paid $14,000 and received a refund of $3,000 then it is not taxable since it is less than the amount you were limited. On the other hand, if your itemized deduction for state taxes was $8,000, you were not limited and your refund is taxable because you did deduct that money.

Your sch A for itemized deductions has line 5c. The 2023 Instructions for Schedule A - Itemized Deductions state:

Line 5c State and Local Personal Property Taxes Enter on line 5c the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value.

@josh106 

@bperr022 

[ll876q234hfdd]

but where is this located? is this on form 1098? is this provided by the state? How can I know what this number is?

[DaveF1006]

If these are taxes on your real estate home or property, it can be listed on the 1098 but not always. If not, you may need to contact your mortgage company or look on a disclosure statement that may have been mailed with your 1098. 

@ll876q234hfdd