Sched. A - 2023 Optional State Sales Tax Tables

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Topic Author
tunafish
Posts: 992
Joined: Mon Apr 26, 2021 9:47 am

Sched. A - 2023 Optional State Sales Tax Tables

Post by tunafish »

I do my taxes by hand, and I''m working on an area I haven't done before. It's the option in Schedule A line 5A of choosing general sales taxes as a deduction.

The problem is, looking at the 2023 Optional State Sales Tax Tables there's a number between the state name and the tax % that I can't figure out what the number is for. For example -
Alabama 2 4.0000%
Idaho 1 6.0000%

I don't see an explanation for this number, and the rest of the table items - income, family size, etc. seem sufficient to figure out the tax.
secondcor521
Posts: 1619
Joined: Wed Sep 10, 2014 4:11 pm

Re: Sched. A - 2023 Optional State Sales Tax Tables

Post by secondcor521 »

It looks to me like it refers to the footnotes on page A-16 at the end of the table:

"Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next
page to determine their local sales tax amount.
1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is
provided next to the state name.
2. Follow the instructions on the next page to determine your local sales tax deduction.
3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00%
state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax.
Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales
tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate
minus 7.25%.
4. This state does not have a local general sales tax, so the amount in the state table is the only
amount to be deducted.
5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000%
state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers
who reside in those jurisdictions should use the Ratio Method to determine their local sales tax
deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate
minus 6.85%.
6. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of
this deduction.
7. The rate decreased during 2023 so the given rate is an average for the year."
Topic Author
tunafish
Posts: 992
Joined: Mon Apr 26, 2021 9:47 am

Re: Sched. A - 2023 Optional State Sales Tax Tables

Post by tunafish »

Oh, thanks!
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