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Oklahoma 1 Pennsylvania 1 Rhode Island 4 South Carolina 2 $0 $20,000 243 279 303 322 338 359 194 210 220 228 234 243 255 278 293 304 313 325 234 257 272 284 293 305 $20,000 $30,000 379 435 473 502 526 560 319 346 363 376 386 400 397 433 455 472 486 504 386 425 450 469 484 505 $30,000 $40,000 452 519 564 598 627 667 388 421 442 458 471 488 472 515 541 562 578 600 470 519 549 572 591 616 $40,000 $50,000 515 591 642 682 714 760 449 488 512 530 545 566 537 586 616 639 658 683 545 601 637 664 685 715 $50,000 $60,000 572 657 713 757 793 844 505 548 576 597 614 637 596 650 684 709 730 758 614 677 718 748 772 805 $60,000 $70,000 624 716 778 826 865 920 557 605 635 658 677 702 650 708 745 773 795 825 677 747 792 825 852 888 $70,000 $80,000 672 771 838 889 931 990 605 657 690 715 736 763 699 762 802 832 855 888 736 812 861 897 926 966 $80,000 $90,000 717 823 894 948 993 1056 650 707 743 770 791 821 745 812 855 886 912 947 792 874 926 965 997 1040 $90,000 $100,000 760 871 946 1004 1052 1119 693 754 792 821 844 876 789 860 905 938 965 1002 845 933 988 1030 1064 1110 $100,000 $120,000 817 936 1017 1079 1130 1202 752 817 859 890 916 950 847 923 971 1007 1036 1076 917 1012 1072 1118 1154 1204 $120,000 $140,000 891 1022 1109 1177 1233 1311 829 901 947 982 1010 1048 923 1006 1059 1098 1130 1173 1011 1117 1183 1233 1274 1329 $140,000 $160,000 960 1101 1195 1268 1328 1412 901 980 1031 1068 1099 1141 994 1084 1140 1182 1216 1263 1101 1216 1288 1343 1387 1447 $160,000 $180,000 1025 1175 1275 1353 1417 1507 969 1054 1109 1150 1182 1228 1060 1155 1216 1261 1297 1346 1185 1308 1387 1445 1493 1557 $180,000 $200,000 1086 1245 1351 1433 1501 1596 1034 1125 1183 1227 1262 1311 1123 1224 1287 1335 1374 1426 1265 1397 1481 1544 1594 1663 $200,000 $225,000 1150 1318 1431 1518 1589 1690 1103 1200 1262 1309 1346 1398 1188 1295 1362 1413 1453 1509 1350 1490 1580 1647 1701 1775 $225,000 $250,000 1219 1397 1516 1608 1684 1790 1177 1281 1347 1397 1438 1493 1258 1371 1443 1496 1539 1598 1441 1592 1687 1759 1817 1896 $250,000 $275,000 1284 1471 1597 1694 1774 1886 1248 1358 1429 1482 1524 1583 1325 1444 1519 1575 1620 1682 1528 1688 1790 1866 1927 2011 $275,000 $300,000 1347 1543 1674 1776 1860 1977 1316 1432 1507 1563 1608 1670 1388 1513 1592 1651 1698 1763 1613 1781 1889 1969 2034 2122 $300,000 or more 1721 1970 2137 2266 2373 2522 1731 1886 1985 2059 2119 2201 1768 1926 2027 2102 2162 2245 2127 2350 2492 2599 2684 2801 South Dakota 1 Tennessee 2 Texas 1 Utah 2 $0 $20,000 235 271 296 314 330 351 366 416 450 475 496 525 254 283 301 315 326 342 236 267 288 304 317 335 $20,000 $30,000 366 423 461 490 514 548 579 658 711 751 784 830 419 466 497 520 539 565 376 426 459 484 504 533 $30,000 $40,000 437 505 550 584 613 653 693 789 852 900 940 995 510 568 606 634 657 688 452 512 551 581 606 640 $40,000 $50,000 498 575 627 666 699 744 793 903 975 1030 1075 1138 591 658 702 735 762 799 518 587 632 666 695 734 $50,000 $60,000 553 639 696 740 776 827 884 1006 1086 1147 1198 1268 664 741 790 828 858 899 578 655 705 743 775 819 $60,000 $70,000 603 697 759 807 846 901 967 1099 1187 1254 1309 1386 732 817 872 913 946 992 633 717 772 814 848 896 $70,000 $80,000 649 750 817 869 911 971 1043 1187 1281 1354 1413 1495 796 888 948 993 1029 1079 684 774 834 879 917 968 $80,000 $90,000 693 800 872 927 972 1035 1115 1268 1369 1447 1510 1598 856 956 1020 1068 1107 1161 732 829 892 941 981 1036 $90,000 $100,000 733 848 923 982 1030 1097 1183 1345 1453 1535 1602 1695 913 1020 1088 1140 1181 1239 777 880 947 999 1041 1100 $100,000 $120,000 788 911 992 1055 1106 1178 1274 1449 1564 1652 1725 1825 991 1106 1180 1236 1282 1344 838 948 1021 1077 1123 1186 $120,000 $140,000 860 993 1082 1151 1207 1285 1393 1584 1710 1807 1886 1996 1092 1220 1302 1364 1414 1483 917 1039 1118 1179 1229 1299 $140,000 $160,000 927 1071 1167 1240 1301 1385 1505 1712 1848 1952 2037 2156 1189 1328 1417 1485 1540 1615 992 1123 1210 1276 1330 1404 $160,000 $180,000 989 1143 1245 1323 1388 1478 1609 1830 1975 2086 2178 2305 1279 1429 1525 1598 1657 1739 1062 1202 1294 1365 1423 1503 $180,000 $200,000 1048 1211 1319 1402 1471 1566 1708 1942 2096 2214 2311 2446 1365 1525 1629 1707 1770 1857 1128 1277 1375 1450 1511 1596 $200,000 $225,000 1109 1282 1396 1485 1557 1658 1812 2060 2223 2348 2451 2594 1456 1627 1738 1821 1888 1981 1197 1356 1460 1539 1604 1695 $225,000 $250,000 1175 1358 1480 1573 1650 1757 1923 2186 2360 2493 2602 2753 1555 1738 1856 1945 2017 2116 1272 1440 1551 1635 1705 1800 $250,000 $275,000 1238 1431 1559 1657 1738 1851 2029 2307 2490 2630 2745 2904 1649 1843 1968 2063 2139 2245 1343 1521 1638 1727 1800 1901 $275,000 $300,000 1298 1500 1634 1737 1822 1941 2131 2422 2614 2761 2882 3049 1739 1944 2077 2177 2258 2369 1412 1598 1721 1814 1891 1997 $300,000 or more 1657 1915 2086 2218 2326 2478 2740 3114 3361 3550 3705 3920 2292 2564 2740 2872 2979 3127 1822 2063 2221 2342 2441 2578 Vermont 1 Virginia 2 Washington 1 West Virginia 2 $0 $20,000 163 174 181 186 190 195 178 203 218 230 240 254 260 287 304 316 327 341 250 279 297 311 323 338 $20,000 $30,000 253 270 281 288 294 303 274 310 334 352 367 388 431 476 504 526 543 567 413 461 492 516 535 561 $30,000 $40,000 301 321 334 343 350 360 324 367 395 417 434 459 526 581 616 642 663 693 503 563 601 630 653 686 $40,000 $50,000 343 366 380 390 399 410 368 416 448 472 492 520 611 674 715 746 770 804 584 653 697 731 758 796 $50,000 $60,000 380 406 422 433 442 455 407 460 495 522 544 574 688 760 806 840 868 907 657 735 786 824 855 897 $60,000 $70,000 415 442 459 472 482 496 442 500 538 567 591 624 760 839 889 928 959 1001 725 811 867 909 943 991 $70,000 $80,000 446 476 494 508 519 533 475 537 578 609 634 670 826 912 968 1009 1043 1090 789 883 943 989 1027 1078 $80,000 $90,000 476 507 527 541 553 569 506 572 615 648 675 712 890 982 1042 1087 1123 1173 849 950 1016 1065 1105 1161 $90,000 $100,000 503 537 558 573 585 602 534 604 650 685 713 753 950 1049 1112 1160 1199 1252 906 1014 1084 1137 1180 1239 $100,000 $120,000 540 576 599 615 628 646 573 647 696 733 764 806 1030 1138 1207 1259 1302 1360 983 1101 1177 1234 1281 1345 $120,000 $140,000 589 628 652 670 685 704 623 704 757 797 830 876 1138 1257 1333 1391 1437 1502 1085 1215 1299 1363 1415 1486 $140,000 $160,000 634 677 703 722 738 758 670 757 813 857 892 941 1239 1369 1452 1515 1566 1636 1181 1323 1415 1485 1541 1619 $160,000 $180,000 676 721 749 770 786 809 714 805 866 912 949 1001 1334 1474 1563 1631 1686 1762 1271 1425 1524 1599 1660 1744 $180,000 $200,000 716 764 793 815 833 856 755 852 915 964 1003 1058 1424 1574 1670 1743 1801 1882 1358 1522 1628 1708 1773 1863 $200,000 $225,000 758 808 840 863 881 906 798 900 967 1018 1060 1118 1520 1680 1783 1860 1923 2009 1449 1624 1738 1823 1893 1989 $225,000 $250,000 803 856 889 914 933 959 844 952 1022 1076 1121 1182 1624 1795 1905 1987 2055 2147 1548 1735 1857 1948 2023 2125 $250,000 $275,000 845 901 936 962 982 1010 887 1001 1075 1132 1178 1242 1723 1904 2021 2109 2180 2278 1642 1841 1970 2068 2147 2256 $275,000 $300,000 886 944 981 1008 1029 1059 929 1047 1125 1184 1233 1300 1818 2010 2133 2226 2301 2405 1733 1944 2080 2183 2266 2381 $300,000 or more 1128 1203 1249 1283 1311 1348 1178 1326 1424 1498 1559 1643 2401 2655 2819 2942 3042 3179 2289 2569 2750 2886 2998 3151 Wisconsin 1 Wyoming 1 $0 $20,000 212 233 247 257 266 277 160 175 184 191 197 204 $20,000 $30,000 347 382 405 422 436 455 266 290 305 317 326 339 $30,000 $40,000 421 465 493 513 530 553 324 354 372 387 398 414 $40,000 $50,000 487 538 570 594 614 640 376 410 432 449 462 480 $50,000 $60,000 547 604 641 668 690 720 423 462 487 506 520 541 $60,000 $70,000 603 666 706 736 760 793 467 510 537 558 574 597 $70,000 $80,000 654 723 767 799 826 862 508 555 585 607 625 649 $80,000 $90,000 703 777 824 859 888 927 547 597 629 653 673 699 $90,000 $100,000 750 828 878 916 946 988 583 637 671 697 718 746 $100,000 $120,000 812 898 952 993 1026 1071 633 691 729 757 779 810 $120,000 $140,000 895 989 1049 1094 1130 1180 698 763 804 835 860 894 $140,000 $160,000 973 1075 1141 1190 1229 1283 760 831 876 909 937 974 $160,000 $180,000 1046 1156 1226 1279 1322 1380 818 894 943 979 1008 1048 $180,000 $200,000 1115 1233 1308 1365 1410 1472 874 955 1007 1046 1077 1119 $200,000 $225,000 1189 1314 1395 1455 1503 1570 932 1019 1074 1116 1149 1195 $225,000 $250,000 1268 1402 1488 1552 1604 1675 996 1089 1148 1192 1227 1276 $250,000 $275,000 1344 1486 1577 1645 1700 1776 1056 1155 1217 1264 1302 1354 $275,000 $300,000 1416 1567 1663 1735 1793 1872 1114 1219 1285 1334 1374 1429 $300,000 or more 1860 2059 2186 2281 2357 2462 1470 1608 1696 1762 1815 1887 % 0 0 0 0.7 % 0 0 0 0.6 % 0 0 0 5.4 % 0 0 0 0.6 % 0 0 0 5.6 % 0 0 0 3.4 % 0 0 0 0.6 5.0000% 6.0000% % 0 0 0 7.4 % 0 0 5 2.6 % 0 0 0 0.7 % 0 0 0 0.4 4.0000% 5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taypayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus the 6.85% tax rate. 6. Residents of Salem County, New Jersey should deduct only half of the amount in the state table. 7. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction. 2014 Optional State Sales Tax Tables (Continued) Note. Residents of Alaska do not have a state sales tax, but should follow the instructions on the next pages to determine their local sales tax amount. Income Income Income Income 1. Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name. 2. Follow the instructions on the next pages to determine your local sales tax deduction, then add that to the appropriate amount in the state table. 3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.50%, and the numerator is the total sales tax rate minus the 7.50% tax rate. 4. This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted. A-16