Personal Expense

Paid State or Local Taxes

You have the option of deducting state and local general sales taxes instead of state and local income taxes as an itemized deduction but you cannot deduct both. If you choose to deduct state and local general sales taxes, you can use the actual taxes you paid during the year or the Optional State Sales Tax Tables to determine the amount of your deduction. You should keep your receipts to substantiate any actual sales taxes you claim.