There is no category called “Other Taxes” on Schedule A (Form 1040). Taxes that may be itemized are limited to the state and local tax (SALT) deduction reported on Lines 5a through 5c. Other tax-related items, such as foreign taxes or estate-related deductions, are treated separately under different provisions of the Internal Revenue Code.
Deductible Taxes (Schedule A – Lines 5a–5c)
- State and Local Income Taxes or Sales Taxes: You may deduct either state and local income taxes or general sales taxes (but not both).
- State and Local Real Estate Taxes: Deductible if imposed based on assessed value and paid to a state or local government.
- State and Local Personal Property Taxes: Deductible only if based on value and imposed on a recurring basis.
The Expanded SALT Deduction (Lines 5a–5e)
- Increased Cap: The SALT deduction limit is $40,000 for married filing jointly ($20,000 if married filing separately) for 2025, subject to phase-down at higher income levels.
Phase-Down: The limitation begins to phase down for taxpayers with income above $500,000.
Included Taxes:
- State and local income taxes OR general sales taxes (not both).
- State and local real estate taxes.
- State and local personal property taxes.
Other Related Deductions (Not “Other Taxes”)
- Foreign Income Taxes: Generally claimed as a credit (Form 1116), or optionally as an itemized deduction separate from SALT.
- Federal Estate Tax on Income in Respect of a Decedent: Deducted on Schedule A, Line 16 (Other Itemized Deductions).
Taxes That Cannot Be Itemized
- Federal income taxes, Social Security, and Medicare taxes.
- Transfer taxes and stamp taxes.
- Fees for local services such as water, sewer, trash collection, or HOA dues.
Source:
Publication 17 (2025)
Publication 501
Schedule A (Form 1040)
Disclaimer: Always verify with the current Federal or State Department of Revenue Forms and Instructions, as tax rules may vary by state and year.