Line 14. State Income Tax Included in Itemized Deductions on Federal Schedule A

TIP: If you claimed the standard deduction on your federal return, leave this line blank.

If you took state and local income tax as an itemized deduction on your federal return (1040 Schedule A, line 5a), enter the amount from federal form 1040, Schedule A, line 5e, minus any amounts on lines 5b and 5c. Do not enter an amount less than zero. Do not include any sales tax that you itemized.