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Example. You provided over half of your mother's support but can't claim her as a dependent because she received wa- ges of $4,300 in 2020. You can include on line 1 any medical and dental expen- ses you paid in 2020 for your mother. Insurance premiums for certain non- dependents. You may have a medical or dental insurance policy that also cov- ers an individual who isn't your depend- ent (for example, a nondependent child under age 27). You can't deduct any pre- miums attributable to this individual, un- less he or she is a person described un- der Whose medical and dental expenses can you include, earlier. However, if you had family coverage when you add- ed this individual to your policy and your premiums didn't increase, you can enter on line 1 the full amount of your medical and dental insurance premiums. See Pub. 502 for more information. Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2020 for medical or dental expenses you paid in 2020, reduce your 2020 expenses by this amount. If you received a reimburse- ment in 2020 for prior year medical or dental expenses, don't reduce your 2020 expenses by this amount. However, if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Schedule 1 (Form 1040), line 8. See Pub. 502 for details on how to figure the amount to include. Cafeteria plans. You can’t deduct amounts that have already been exclu- ded from your income; so, don’t include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premi- ums are included in box 1 of your Form(s) W-2. Also, don't include any other medical and dental expenses paid by the plan unless the amount paid is in- cluded in box 1 of your Form(s) W-2. Taxes You Paid Taxes You Can't Deduct • Federal income and most excise taxes. • Social security, Medicare, federal unemployment (FUTA), and railroad re- tirement (RRTA) taxes. • Customs duties. • Federal estate and gift taxes. How- ever, see Line 16, later, if you had in- come in respect of a decedent. • Certain state and local taxes, in- cluding tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (for example, marriage, driver's, and pet). • Foreign personal or real property taxes. Line 5 The deduction for state and local taxes is generally limited to $10,000 ($5,000 if married filing separately). State and lo- cal taxes subject to this limit are the tax- es that you include on lines 5a, 5b, and 5c. Safe harbor for certain charitable contributions made in exchange for a state or local tax credit. If you made a charitable contribution in exchange for a state or local tax credit and your charita- ble contribution deduction must be re- duced as a result of receiving or expect- ing to receive the tax credit, you may qualify for a safe harbor that allows you to treat some or all of the disallowed charitable contribution as a payment of state and local taxes. The safe harbor applies if you meet the following conditions. 1. You made a cash contribution to an entity described in section 170(c). 2. In return for the cash contribu- tion, you received a state or local tax credit. 3. You must reduce your charitable contribution amount by the amount of the state or local tax credit you receive. If you meet these conditions, and to the extent you apply the state or local tax credit to this or a prior year's state or lo- cal tax liability, you may include this amount on line 5a, 5b, or 5c, whichever is appropriate. To the extent you apply a portion of the credit to offset your state or local tax liability in a subsequent year (as permitted by law), you may treat this amount as state or local tax paid in the year the credit is applied. For more information about this safe harbor and examples, see Notice 2019-12 at IRS.gov/irb/ 2019-27_IRB#NOT-2019-12. U.S. possession taxes. Include taxes imposed by a U.S. possession with your state and local taxes on lines 5a, 5b, and 5c. However, don't include any U.S. possession taxes you paid that are allo- cable to excluded income. You may want to take a credit for U.S. possession tax instead of a deduction. See the instruc- tions for Schedule 3 (Form 1040), line 1, for details. Line 5a You can elect to deduct state and local general sales taxes instead of state and local in- come taxes. You can't deduct both. State and Local Income Taxes If you don't elect to deduct general sales taxes, include on line 5a the state and lo- cal income taxes listed next. • State and local income taxes with- held from your salary during 2020. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, 1099-MISC, and 1099-NEC may also show state and local income taxes with- held; however, don't include on line 5a any withheld taxes you deducted on oth- er forms, such as Schedule C, E or F. • State and local income taxes paid in 2020 for a prior year, such as taxes paid with your 2019 state or local in- come tax return. Don't include penalties or interest. • State and local estimated tax pay- ments made during 2020, including any part of a prior year refund that you chose to have credited to your 2020 state or lo- cal income taxes. • Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Bene- fit Fund, Rhode Island Temporary Disa- bility Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund. • Mandatory contributions to the Alaska, California, New Jersey, or Penn- sylvania state unemployment fund. • Mandatory contributions to state family leave programs, such as the New TIP CAUTION ! A-3