Publication 17
taxmap/pub17/p17-119.htm#en_us_publink1000173209You deduct taxes on the following schedules.
taxmap/pub17/p17-119.htm#en_us_publink1000173210
These taxes are deducted on Schedule A (Form 1040), line 5, even if your only
source of income is from business, rents, or royalties. Check
box a on line 5.
taxmap/pub17/p17-119.htm#en_us_publink1000296103Sales taxes are deducted on Schedule A (Form 1040), line 5. You
must check
box b
on line 5. If you elect to deduct sales taxes, you cannot deduct state and local
income taxes on Schedule A (Form 1040), line 5, box a.
taxmap/pub17/p17-119.htm#en_us_publink1000173212Generally, income taxes you pay to a foreign country or U.S. possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U.S. income tax on Form 1040, line 47. To claim the credit, you may have to complete and attach Form 1116. For more information, see
chapter 36, the Form 1040 instructions, or Publication
514.
taxmap/pub17/p17-119.htm#en_us_publink1000173214
Real estate and personal property taxes are deducted on Schedule A (Form 1040),
lines 6 and 7, respectively, unless they are paid on property used in your
business, in which case they are deducted on Schedule C, Schedule C-EZ, or
Schedule F (Form 1040). Taxes on property that produces rent or royalty income
are deducted on Schedule E (Form 1040).
taxmap/pub17/p17-119.htm#en_us_publink1000173215The deductible part of your self-employment tax is deducted on Form 1040, line 27.
taxmap/pub17/p17-119.htm#en_us_publink1000173216All other deductible taxes are deducted on Schedule A (Form 1040), line
8.