Taxes You Can't Deduct

Federal income and most excise taxes.

Social security, Medicare, federal unemployment (FUTA), and railroad retirement (RRTA) taxes.

Customs duties.

Federal estate and gift taxes. However, see Line 16 , later, if you had income in respect of a decedent.

Certain state and local taxes, including 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.