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 2021. 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 2021 for a prior year, such as taxes paid with your 2020 state or local in- come tax return. Don't include penalties or interest. • State and local estimated tax pay- ments made during 2021, including any part of a prior year refund that you chose to have credited to your 2021 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. TIP CAUTION ! A-3

• Mandatory contributions to state family leave programs, such as the New 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 2021, or • Refund of, or credit for, prior year state and local income taxes you actually received in 2021. 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 2021 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 CAUTION ! report business income and expenses to see if you can deduct these taxes. Refund of general sales taxes. If you received a refund of state or local gener- al sales taxes in 2021 for amounts paid in 2021, reduce your actual 2021 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2021 for prior year purchases, don't reduce your 2021 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 8z. See Recoveries in Pub. 525 for details. Optional Sales Tax Tables Instead of using your actual expenses, you can use the 2021 Optional State Sales Tax Table and the 2021 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 2021, enter the applicable amount, based on your 2021 income and family size, from the 2021 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 2021 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 2021 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 2021, 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 2021 and the denomina- tor of which is the total number of days in the year (365). 3. If you also lived in a locality dur- ing 2021 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, 2021 (243 days), and in State B from September 1 through December 31, 2021 (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

State and Local General Sales Tax Deduction Worksheet—Line 5a Keep for Your Records TIP Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov/SalesTax. See the instructions for line 1 of the worksheet if you: Lived in more than one state during 2021, or Had any nontaxable income in 2021. Before you begin: 1. Enter your state general sales taxes from the 2021 Optional State Sales Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $ Next. If, for all of 2021, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2. 2. Did you live in Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2021? No. Enter -0-. . . . . . . . . . . . . . . 2. $ Yes. Enter your base local general sales taxes from the 2021 Optional Local Sales Tax Tables. 3. Did your locality impose a local general sales tax in 2021? Residents of California and Nevada, see the instructions for line 3 of the worksheet. No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7. Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2021, see the instructions for line 3 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. . 4. Did you enter -0- on line 2? No. Skip lines 4 and 5 and go to line 6. Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . 4. . 5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . 5. . 6. Did you enter -0- on line 2? No. Multiply line 2 by line 3. . . . . . . . . . . . . . . . . . . . . 6. $ Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2021, see the instructions for line 6 of the worksheet. 7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. $ 8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5a. Be sure to check the box on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $ A-5

State A: $500 x 243/365 = $333 State B: $400 x 122/365 = 134 Total = $467 If none of the localities in which you lived during 2021 imposed a local gen- eral sales tax, enter $467 on line 1 of your worksheet. Otherwise, complete a separate worksheet for State A and State B. Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Line 2. If you checked the “No” box, enter -0- on line 2, and go to line 3. If you checked the “Yes” box and lived in the same locality for all of 2021, enter the applicable amount, based on your 2021 income and family size, from the 2021 Optional Local Sales Tax Tables for your locality. Read down the “At least–But less than” columns for your locality and find the line that includes your 2021 income. See the instructions for line 1 of the worksheet to figure your 2021 income. 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 re- turn, your spouse. If you are married and not filing a joint return, you can include your spouse in family size only in cer- tain circumstances, which are described in Pub. 501. What if you lived in more than one locality? If you lived in more than one locality during 2021, look up the table amount for each locality using the rules stated earlier. If there is no table for your locality, the table amount is consid- ered to be zero. Multiply the table amount for each locality you lived in by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2021 and the denomina- tor is the total number of days in the year (365). If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prora- ted table amounts for each locality in that state on line 2. Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prora- ted table amount on line 2 of the appli- cable worksheet. Example. You lived in Locality 1 from January 1 through August 31, 2021

(243 days), and in Locality 2 from Sep- tember 1 through December 31, 2021

(122 days). The table amount for Locali- ty 1 is $100. The table amount for Lo- cality 2 is $150. You would figure the amount to enter on line 2 as follows. Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Locality 1: $100 x 243/365 = $ 67 Locality 2: $150 x 122/365 = 50 Total = $117 Line 3. If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7.2500%. Otherwise, check the “Yes” box and in- clude on line 3 only the part of the com- bined rate that is more than 7.2500%. If you lived in Nevada, check the “No” box if your combined state and lo- cal general sales tax rate is 6.8500%. Otherwise, check the “Yes” box and in- clude on line 3 only the part of the com- bined rate that is more than 6.8500%. What if your local general sales tax rate changed during 2021? If you checked the “Yes” box and your local general sales tax rate changed during 2021, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2021 and the denominator is the total number of days in the year (365). Enter the total of the prorated tax rates on line 3. Example. Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2021 (273 days). The rate increased to 1.75% for the peri- od from October 1 through December 31, 2021 (92 days). You would enter “1.189” on line 3, figured as follows. January 1 – September 30: 1.00 x 273/365 = 0.748 October 1 – December 31: 1.75 x 92/365 = 0.441 Total = 1.189 What if you lived in more than one locality in the same state during 2021? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one local- ity in the same state during 2021 and each locality didn't have the same local general sales tax rate. To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the 2021 Optional Local Sales Tax Tables to figure your local general sales tax deduction), multiply the local general sales tax rate by a frac- tion. The numerator of the fraction is the number of days you lived in the locality during 2021 and the denominator is the total number of days in the year (365). Example. You lived in Locality 1 from January 1 through August 31, 2021

(243 days), and in Locality 2 from Sep- tember 1 through December 31, 2021

(122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter “0.666” on line 3 for the Locality 1 worksheet and “0.585” for the Locality 2 worksheet, figured as follows. Locality 1: 1.00 x 243/365 = 0.666 Locality 2: 1.75 x 122/365 = 0.585 Line 6. If you lived in more than one locality in the same state during 2021, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2021. If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Line 7. Enter on line 7 any state and lo- cal general sales taxes paid on the fol- lowing specified items. If you are com- pleting more than one worksheet, include the total for line 7 on only one of the worksheets. 1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher A-6

than the general sales tax rate, only in- clude the amount of tax you would have paid at the general sales tax rate. 2. An aircraft or boat, but only if the tax rate was the same as the general sales tax rate. 3. A home (including a mobile home or prefabricated home) or substan- tial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial ad- dition or major renovation. b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. c. Under your state law, your con- tractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your direc- tions on construction decisions. In this case, you will be considered to have pur- chased any items subject to a sales tax and to have paid the sales tax directly. Don't include sales taxes paid on items used in your trade or business. If you received a refund of state or local general sales taxes in 2021, see Refund of general sales taxes, earlier.