Per Capita Tax

[ginoccm]

If I am itemizing, and using online version, where do I enter local per capita taxes paid?

[JohnB5677]

State and local income taxes are taken directly off of the W-2.

Real Estate taxes are listed in the Mortgage Interest or Property (Real Estate) section of Deductions and Credits.

There are other tax payment options under Estimates and Other Taxes Paid

[ginoccm]

Still not seeing an appropriate place to enter this "other local tax."

[JamesG1]

Enter other local tax at Federal / Deductions & Credits / Estimates and Other Taxes Paid / Income Taxes Paid / Other Income Taxes Paid in 2021 / Payments for 2019 or a prior year state or local income taxes paid in 2021.

The entry is reported on line 5a of Schedule A Itemized Deductions.

[ginoccm]

Trying to get it on Schedule A, Line 6 Other Taxes, which is where it has typically appeared.

[DaveF1006]

If you are using Turbo Tax software, you could enter this directly on Schedule A in line 6. You cannot do this in the online version however because it must be reported as a state and local income tax just as JamesG1 has suggested. If you do have the software and decide to do this, do it at your own risk.

[ginoccm]

Ty. Because it is not payment of prior year local tax, feels wrong to report as such.

[ErnieS0]

Most taxpayers are what's called calendar year taxpayers. They report income in the year they receive it and deduct expenses in the year paid.

If you paid your per capita tax in 2021 then it is a 2021 deduction.

[ba2kell2]

Local per capita taxes are NOT deductible, per the IRS:

Which Taxes Can You Deduct?, publication 17, table 11-1.