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Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program. Don't reduce your deduction by any: • State or local income tax refund or credit you expect to receive for 2020, or • Refund of, or credit for, prior year state and local income taxes you actually received in 2020. Instead, see the in- structions for Schedule 1 (Form 1040), line 1. State and Local General Sales Taxes If you elect to deduct state and local general sales taxes instead of income taxes, you must check the box on line 5a. To figure your state and local general sales tax deduction, you can use either your actual expenses or the op- tional sales tax tables. Actual Expenses Generally, you can deduct the actual state and local general sales taxes (in- cluding compensating use taxes) you paid in 2020 if the tax rate was the same as the general sales tax rate. Food, clothing, and medical supplies. Sales taxes on food, clothing, and medi- cal supplies are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Motor vehicles. Sales taxes on motor vehicles are deductible as a general sales tax even if the tax rate was different than the general sales tax rate. However, if you paid sales tax on a motor vehicle at a rate higher than the general sales tax, you can deduct only the amount of the tax that you would have paid at the gen- eral sales tax rate on that vehicle. In- clude any state and local general sales taxes paid for a leased motor vehicle. Motor vehicles include cars, motor- cycles, motor homes, recreational vehi- cles, sport utility vehicles, trucks, vans, and off-road vehicles. You must keep your actual re- ceipts showing general sales taxes paid to use this method. Trade or business items. Don't include sales taxes paid on items used in your trade or business. Instead, go to the in- structions for the form you are using to report business income and expenses to see if you can deduct these taxes. CAUTION ! Refund of general sales taxes. If you received a refund of state or local gener- al sales taxes in 2020 for amounts paid in 2020, reduce your actual 2020 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2020 for prior year purchases, don't reduce your 2020 state and local general sales taxes by this amount. However, if you deduc- ted your actual state and local general sales taxes in the earlier year and the de- duction reduced your tax, you may have to include the refund in income on Schedule 1 (Form 1040), line 8. See Re- coveries in Pub. 525 for details. Optional Sales Tax Tables Instead of using your actual expenses, you can use the 2020 Optional State Sales Tax Table and the 2020 Optional Local Sales Tax Tables at the end of these instructions to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on cer- tain specified items. To figure your state and local general sales tax deduction using the tables, complete the State and Local General Sales Tax Deduction Worksheet or use the Sales Tax Deduction Calculator at IRS.gov/SalesTax. If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you al- so must use the tables to figure your state and local general sales tax deduc- tion. Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. If you lived in the same state for all of 2020, enter the applicable amount, based on your 2020 income and family size, from the 2020 Optional State Sales Tax Table for your state. Read down the “At least–But less than” columns for your state and find the line that includes your 2020 income. If mar- ried filing separately, don't include your spouse's income. CAUTION ! Note. The family size column refers to the number of dependents listed on page 1 of Form 1040 or Form 1040-SR (and any continuation sheets) plus you and, if you are filing a joint return, your spouse. If you are married and not filing a joint return, you can include your spouse in family size only in certain cir- cumstances, which are described in Pub. 501. Income. Your 2020 income is the amount shown on your Form 1040 or 1040-SR, line 11, plus any nontaxable items, such as the following. • Tax-exempt interest. • Veterans' benefits. • Nontaxable combat pay. • Workers' compensation. • Nontaxable part of social security and railroad retirement benefits. • Nontaxable part of IRA, pension, or annuity distributions. Don't include rollovers. • Public assistance payments. What if you lived in more than one state? If you lived in more than one state during 2020, use the following steps to figure the amount to put on line 1 of the worksheet. 1. Look up the table amount for each state using the rules stated earlier. (If there is no table for a state, the table amount for that state is considered to be zero.) 2. Multiply the table amount of each state by a fraction, the numerator of which is the number of days you lived in the state during 2020 and the denomina- tor of which is the total number of days in the year (366). 3. If you also lived in a locality dur- ing 2020 that imposed a local general sales tax, complete a separate worksheet for each state you lived in using the pro- rated amount from step (2) for that state on line 1 of its worksheet. Otherwise, combine the prorated table amounts from step (2) and enter the total on line 1 of a single worksheet. Example. You lived in State A from January 1 through August 31, 2020 (244 days), and in State B from September 1 through December 31, 2020 (122 days). The table amount for State A is $500. The table amount for State B is $400. You would figure your state general sales tax as follows. A-4