Instructions for the State and Local General Sales Tax Deduction Worksheet

Line 1.

If you lived in the same state for all of 2025, enter the applicable amount, based on your 2025 income and family size, from the 2025 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 2025 income. If married filing separately, don't include your spouse's income.