What if you lived in more than one state?
If you lived in more than one state during 2025, use the following steps to figure the amount to put on line 1 of the worksheet.
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.)
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 2025 and the denominator of which is the total number of days in the year (365).
If you also lived in a locality during 2025 that imposed a local general sales tax, complete a separate worksheet for each state you lived in using the prorated 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, 2025 (243 days), and in State B from September 1 through December 31, 2025 (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.
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 2025 imposed a local general 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 2025, enter the applicable amount, based on your 2025 income and family size, from the 2025 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 2025 income. See the instructions for line 1 of the worksheet to figure your 2025 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 return, your spouse. If you are married and not filing a joint return, you can include your spouse in family size only in certain circumstances, which are described in Pub. 501.