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The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. The
act was enacted after
Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Because we were not able to include the instructions
for figuring the
deduction in the Schedule A instructions, we are providing this publication to help you figure this
deduction.
You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. You cannot deduct both. To figure your deduction, you can use either:
-
Your actual expenses, or
-
The optional sales tax tables plus the general sales taxes paid on certain specified items.
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