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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 4.5000% Tennessee 2 7.0000% Texas 1 6.2500% $0 $20,000 313 360 391 416 435 463 410 467 504 533 556 589 308 340 360 375 388 404 $20,000 $30,000 464 534 580 615 645 685 613 696 751 793 828 877 475 524 556 579 598 624 $30,000 $40,000 542 623 677 718 753 800 719 815 879 928 969 1025 564 622 659 687 710 741 $40,000 $50,000 608 700 760 807 845 898 809 917 989 1044 1090 1153 641 707 749 781 807 842 $50,000 $60,000 668 768 834 885 927 985 890 1008 1087 1147 1197 1266 710 783 830 865 894 933 $60,000 $70,000 721 829 900 955 1000 1063 963 1090 1175 1240 1294 1368 772 852 903 942 973 1016 $70,000 $80,000 770 885 961 1020 1068 1135 1030 1166 1256 1325 1382 1462 830 916 971 1012 1046 1092 $80,000 $90,000 815 937 1017 1080 1131 1202 1092 1236 1331 1405 1465 1549 884 976 1034 1078 1114 1163 $90,000 $100,000 858 985 1070 1136 1189 1264 1150 1301 1402 1479 1542 1631 935 1032 1094 1140 1178 1230 $100,000 $120,000 914 1050 1141 1210 1267 1347 1228 1388 1495 1578 1645 1739 1003 1107 1173 1223 1264 1319 $120,000 $140,000 987 1134 1232 1307 1368 1454 1328 1502 1617 1706 1779 1880 1091 1205 1277 1332 1376 1436 $140,000 $160,000 1055 1212 1316 1396 1462 1554 1422 1607 1730 1825 1902 2011 1174 1296 1374 1433 1480 1545 $160,000 $180,000 1117 1283 1393 1478 1548 1645 1508 1704 1834 1934 2017 2131 1250 1381 1464 1526 1577 1646 $180,000 $200,000 1176 1351 1467 1556 1629 1731 1590 1796 1932 2038 2124 2245 1323 1461 1549 1615 1669 1742 $200,000 $225,000 1237 1421 1542 1636 1713 1821 1674 1891 2034 2145 2236 2363 1399 1544 1638 1708 1765 1842 $225,000 $250,000 1302 1495 1624 1722 1803 1916 1765 1993 2144 2260 2356 2489 1480 1634 1733 1807 1867 1950 $250,000 $275,000 1364 1566 1700 1803 1888 2006 1850 2088 2247 2368 2468 2608 1557 1719 1823 1901 1964 2051 $275,000 $300,000 1422 1633 1772 1880 1968 2092 1932 2180 2345 2471 2576 2721 1630 1800 1909 1991 2057 2148 $300,000 or more 1766 2026 2199 2332 2442 2594 2413 2719 2923 3080 3208 3388 2068 2285 2423 2527 2612 2727 Income Utah 2 4.7000% Vermont 1 6.0000% Virginia 2 4.3000% $0 $20,000 273 309 333 351 365 386 200 208 213 216 219 223 210 234 249 261 270 284 $20,000 $30,000 412 464 499 526 548 578 299 311 319 324 328 333 319 354 377 395 409 429 $30,000 $40,000 484 545 586 617 643 679 351 365 373 380 384 391 376 418 444 465 482 505 $40,000 $50,000 546 615 661 696 725 765 395 411 421 427 433 440 426 472 502 525 544 570 $50,000 $60,000 601 677 727 766 798 841 435 452 463 470 476 484 470 521 554 580 600 629 $60,000 $70,000 651 733 787 829 863 911 470 489 500 509 515 524 510 565 601 628 651 682 $70,000 $80,000 697 785 843 887 924 974 503 523 535 544 551 560 547 606 644 673 697 730 $80,000 $90,000 740 833 894 941 980 1033 534 555 567 577 584 594 581 644 684 715 741 776 $90,000 $100,000 780 878 942 992 1032 1089 562 584 598 607 615 625 614 679 722 755 781 818 $100,000 $120,000 833 937 1006 1059 1102 1163 600 624 638 648 657 668 657 727 772 807 836 875 $120,000 $140,000 903 1015 1090 1147 1194 1259 649 675 690 702 710 722 713 789 838 876 906 949 $140,000 $160,000 967 1088 1167 1228 1278 1348 695 722 739 751 760 773 765 846 899 939 972 1018 $160,000 $180,000 1027 1154 1239 1303 1356 1430 737 766 784 796 806 820 814 899 955 998 1033 1081 $180,000 $200,000 1083 1218 1306 1374 1430 1507 777 807 826 839 850 864 859 950 1009 1054 1090 1141 $200,000 $225,000 1142 1283 1376 1448 1507 1588 818 850 870 884 895 910 907 1002 1064 1112 1150 1204 $225,000 $250,000 1205 1353 1452 1527 1589 1675 862 896 917 932 943 959 958 1058 1124 1174 1214 1271 $250,000 $275,000 1264 1420 1523 1601 1666 1756 904 939 961 976 989 1005 1007 1111 1180 1232 1275 1334 $275,000 $300,000 1320 1483 1590 1672 1740 1834 943 980 1003 1019 1032 1049 1053 1162 1234 1288 1333 1394 $300,000 or more 1655 1856 1990 2092 2176 2292 1177 1223 1251 1272 1288 1309 1326 1463 1552 1620 1675 1752 Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000% $0 $20,000 319 344 360 372 382 395 299 325 342 354 364 377 253 274 288 298 306 318 $20,000 $30,000 495 534 558 577 591 612 470 511 538 557 573 594 389 423 444 460 472 490 $30,000 $40,000 589 634 664 685 703 727 562 612 643 666 685 711 462 501 527 545 560 581 $40,000 $50,000 670 722 755 780 800 827 642 699 735 762 783 813 524 570 598 619 637 660 $50,000 $60,000 743 801 837 865 887 917 714 778 818 848 872 905 580 631 662 686 705 731 $60,000 $70,000 810 872 912 942 966 998 780 850 894 927 953 989 631 686 721 746 767 795 $70,000 $80,000 871 938 981 1013 1039 1074 842 917 964 999 1028 1067 679 737 774 802 824 854 $80,000 $90,000 928 1000 1046 1080 1107 1144 899 979 1030 1068 1098 1139 723 785 825 854 878 910 $90,000 $100,000 983 1058 1106 1142 1171 1211 953 1038 1092 1132 1164 1208 764 830 872 903 928 962 $100,000 $120,000 1055 1136 1188 1226 1257 1300 1025 1117 1175 1218 1253 1301 819 890 935 969 995 1032 $120,000 $140,000 1149 1238 1294 1336 1370 1416 1120 1221 1284 1332 1370 1421 891 969 1018 1054 1083 1123 $140,000 $160,000 1238 1333 1393 1438 1475 1524 1209 1318 1387 1438 1479 1535 959 1042 1095 1134 1165 1208 $160,000 $180,000 1320 1421 1485 1533 1572 1625 1292 1408 1481 1536 1580 1640 1021 1110 1166 1208 1241 1287 $180,000 $200,000 1397 1504 1572 1623 1664 1720 1370 1494 1572 1630 1677 1740 1080 1174 1233 1277 1313 1361 $200,000 $225,000 1479 1592 1664 1717 1761 1820 1453 1584 1666 1728 1778 1845 1142 1241 1304 1350 1388 1439 $225,000 $250,000 1566 1685 1762 1818 1864 1927 1541 1680 1768 1834 1886 1958 1208 1313 1379 1429 1469 1522 $250,000 $275,000 1648 1774 1854 1914 1962 2028 1625 1772 1864 1934 1989 2065 1270 1381 1451 1503 1545 1601 $275,000 $300,000 1727 1859 1943 2005 2056 2124 1706 1860 1957 2030 2088 2167 1330 1446 1519 1574 1618 1677 $300,000 or more 2199 2366 2472 2551 2615 2702 2188 2387 2512 2606 2681 2783 1686 1834 1927 1996 2051 2127 Income Wyoming 1 4.0000% 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. $0 $20,000 190 206 217 225 231 240 $20,000 $30,000 293 319 335 347 357 371 $30,000 $40,000 349 379 398 412 424 440 $40,000 $50,000 396 431 452 469 482 500 $50,000 $60,000 439 477 501 520 534 554 $60,000 $70,000 479 520 546 566 582 603 $70,000 $80,000 515 559 587 608 625 649 $80,000 $90,000 548 595 625 648 666 691 $90,000 $100,000 580 630 662 685 705 731 $100,000 $120,000 623 676 710 735 756 784 $120,000 $140,000 678 736 773 801 823 854 $140,000 $160,000 730 792 832 862 886 919 $160,000 $180,000 778 844 886 918 944 979 $180,000 $200,000 823 893 938 972 999 1036 $200,000 $225,000 871 945 992 1028 1056 1096 $225,000 $250,000 922 1000 1050 1088 1118 1160 $250,000 $275,000 970 1052 1105 1144 1176 1220 $275,000 $300,000 1017 1102 1157 1199 1232 1278 $300,000 or more 1292 1401 1471 1523 1565 1623 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 6.00% state sales tax rate for a total of 7.25%. 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 7.25%, and the numerator is the total sales tax rate minus 7.25%. 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-18