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Income Exemptions Exemptions Exemptions At least But less than 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 Income South Dakota 1 4.0000% Tennessee 2 7.0000% Texas 1 6.2500% $0 $20,000 227 266 293 315 332 357 350 404 441 469 493 527 243 272 291 306 318 335 $20,000 $30,000 351 412 453 485 512 550 551 634 690 735 771 823 399 447 479 503 523 551 $30,000 $40,000 417 489 537 576 608 653 659 757 824 877 920 981 486 544 583 613 637 671 $40,000 $50,000 475 556 611 654 690 741 753 865 941 1000 1050 1119 562 630 675 710 738 777 $50,000 $60,000 527 616 677 724 764 821 839 962 1046 1112 1167 1244 632 709 759 798 830 874 $60,000 $70,000 573 670 736 788 832 893 917 1051 1142 1214 1273 1357 697 781 837 879 914 963 $70,000 $80,000 617 721 792 847 894 960 989 1133 1231 1308 1372 1462 757 848 909 955 994 1047 $80,000 $90,000 657 768 843 903 952 1022 1057 1210 1315 1396 1464 1560 813 912 977 1027 1068 1125 $90,000 $100,000 696 812 892 955 1007 1080 1121 1283 1393 1480 1552 1653 867 972 1042 1095 1139 1200 $100,000 $120,000 747 871 957 1024 1080 1159 1206 1380 1499 1591 1668 1777 940 1054 1129 1187 1235 1301 $120,000 $140,000 813 949 1042 1115 1175 1261 1319 1508 1637 1738 1821 1939 1036 1161 1245 1309 1361 1434 $140,000 $160,000 876 1021 1121 1199 1264 1356 1424 1628 1766 1875 1965 2092 1126 1263 1354 1423 1480 1560 $160,000 $180,000 934 1088 1194 1278 1347 1445 1522 1739 1886 2002 2098 2233 1211 1358 1456 1530 1592 1677 $180,000 $200,000 988 1152 1264 1352 1425 1529 1616 1845 2001 2123 2224 2367 1292 1449 1553 1633 1698 1790 $200,000 $225,000 1046 1218 1337 1429 1507 1616 1713 1955 2120 2249 2356 2507 1377 1545 1656 1741 1811 1908 $225,000 $250,000 1107 1290 1415 1513 1594 1710 1819 2074 2249 2385 2499 2658 1469 1648 1767 1858 1932 2036 $250,000 $275,000 1166 1357 1489 1591 1677 1799 1919 2187 2371 2514 2633 2802 1557 1747 1872 1969 2048 2158 $275,000 $300,000 1221 1422 1559 1667 1757 1884 2014 2296 2488 2638 2763 2939 1641 1842 1974 2076 2160 2276 $300,000 or more 1555 1807 1981 2116 2230 2390 2591 2947 3190 3380 3538 3761 2157 2420 2595 2729 2839 2992 Income Utah 2 4.7000% Vermont 1 6.0000% Virginia 2 4.3000% $0 $20,000 230 265 288 306 321 342 160 168 173 176 179 183 168 192 208 220 230 245 $20,000 $30,000 363 416 451 479 502 535 249 261 268 273 277 283 266 301 325 344 359 381 $30,000 $40,000 434 497 539 572 599 638 297 310 318 325 330 337 318 359 388 410 428 454 $40,000 $50,000 497 568 616 653 684 728 338 353 363 370 375 383 364 411 443 468 489 518 $50,000 $60,000 553 632 685 726 761 809 375 392 402 410 416 425 405 457 492 520 543 575 $60,000 $70,000 604 690 748 793 830 883 409 427 438 447 454 463 443 499 538 568 593 628 $70,000 $80,000 652 744 806 855 895 951 440 459 472 481 488 498 479 539 580 612 639 676 $80,000 $90,000 697 795 861 912 955 1016 469 490 503 513 520 531 512 576 619 653 682 722 $90,000 $100,000 739 842 912 967 1012 1076 497 519 532 542 551 562 543 610 656 692 722 764 $100,000 $120,000 796 907 982 1040 1089 1157 534 557 572 582 591 603 585 657 706 745 777 822 $120,000 $140,000 870 991 1072 1136 1189 1263 582 607 623 635 644 657 640 718 772 813 848 897 $140,000 $160,000 940 1070 1157 1226 1283 1363 627 654 671 684 694 708 692 776 833 878 915 967 $160,000 $180,000 1005 1143 1236 1309 1370 1455 669 698 716 729 740 755 740 829 890 937 977 1033 $180,000 $200,000 1067 1212 1311 1389 1453 1543 709 739 758 772 784 799 786 880 944 994 1036 1095 $200,000 $225,000 1132 1285 1390 1471 1539 1634 750 782 802 817 829 846 835 933 1001 1054 1098 1160 $225,000 $250,000 1201 1364 1475 1561 1632 1733 795 828 850 865 878 895 887 991 1062 1118 1164 1230 $250,000 $275,000 1268 1438 1555 1645 1721 1827 837 872 895 911 925 943 936 1045 1120 1179 1228 1296 $275,000 $300,000 1331 1510 1632 1727 1806 1916 878 914 938 955 969 988 984 1098 1176 1237 1288 1360 $300,000 or more 1713 1939 2094 2214 2314 2454 1120 1166 1195 1217 1234 1258 1271 1413 1511 1588 1652 1742 Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000% $0 $20,000 247 273 290 304 315 330 239 265 282 295 306 321 203 224 238 248 257 268 $20,000 $30,000 413 456 484 506 525 550 395 438 467 488 506 531 333 368 390 407 421 440 $30,000 $40,000 505 558 593 620 642 672 481 534 569 596 617 647 405 447 474 495 512 535 $40,000 $50,000 588 649 689 720 746 782 558 620 660 691 716 751 469 517 549 573 592 619 $50,000 $60,000 664 732 778 813 842 882 628 698 743 778 806 846 527 581 617 644 666 696 $60,000 $70,000 733 809 859 898 930 974 693 770 820 858 889 933 580 640 679 709 733 766 $70,000 $80,000 799 881 936 978 1012 1060 754 837 891 933 967 1015 630 695 737 770 796 832 $80,000 $90,000 861 949 1008 1053 1090 1142 811 900 959 1004 1041 1092 677 747 792 827 855 894 $90,000 $100,000 920 1014 1077 1125 1165 1220 865 961 1023 1071 1111 1165 721 796 844 881 912 953 $100,000 $120,000 999 1101 1170 1222 1265 1325 938 1042 1110 1162 1205 1264 781 862 915 955 987 1033 $120,000 $140,000 1105 1217 1293 1350 1398 1464 1035 1150 1225 1282 1329 1395 860 949 1007 1052 1088 1137 $140,000 $160,000 1204 1327 1409 1472 1524 1596 1127 1251 1333 1396 1447 1518 935 1032 1095 1143 1182 1236 $160,000 $180,000 1298 1430 1518 1586 1642 1719 1212 1347 1435 1502 1558 1634 1005 1109 1177 1228 1271 1329 $180,000 $200,000 1388 1529 1623 1695 1754 1837 1294 1438 1532 1604 1663 1745 1072 1183 1255 1310 1355 1417 $200,000 $225,000 1482 1633 1733 1810 1873 1962 1380 1534 1634 1711 1774 1861 1142 1260 1337 1396 1444 1510 $225,000 $250,000 1585 1746 1853 1935 2003 2097 1474 1638 1745 1827 1895 1988 1218 1344 1426 1489 1540 1611 $250,000 $275,000 1683 1853 1967 2054 2126 2226 1563 1737 1851 1938 2009 2108 1290 1424 1511 1577 1632 1706 $275,000 $300,000 1778 1957 2077 2169 2245 2350 1649 1832 1953 2045 2120 2224 1360 1501 1593 1663 1720 1799 $300,000 or more 2357 2593 2751 2872 2972 3111 2173 2415 2574 2696 2795 2933 1784 1969 2090 2181 2256 2360 Income Wyoming 1 4.0000% $0 $20,000 156 171 181 189 195 203 Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount. $20,000 $30,000 257 281 298 310 320 334 $30,000 $40,000 312 342 362 377 389 407 $40,000 $50,000 362 397 419 437 451 471 $50,000 $60,000 407 446 472 491 507 529 $60,000 $70,000 449 492 520 541 558 583 $70,000 $80,000 488 534 564 588 607 633 $80,000 $90,000 525 574 607 632 652 680 $90,000 $100,000 560 612 647 674 695 725 $100,000 $120,000 607 664 701 730 753 786 $120,000 $140,000 669 732 773 805 830 866 $140,000 $160,000 728 796 841 875 903 942 $160,000 $180,000 783 856 904 941 971 1012 $180,000 $200,000 835 913 964 1004 1036 1080 $200,000 $225,000 891 974 1028 1070 1104 1151 $225,000 $250,000 951 1039 1097 1142 1178 1228 $250,000 $275,000 1008 1101 1163 1210 1248 1302 $275,000 $300,000 1063 1161 1226 1276 1316 1372 $300,000 or more 1399 1527 1612 1677 1730 1803 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 page 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 7.50%. 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. 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. 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 6.85%, and the numerator is the total sales tax rate minus 6.85%. 6 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction. A-17