Artículo State or local taxes.. State or local taxes.

id="en_US_2025_publink1000173139"> State or local taxes. These are taxes imposed by the 50 states, U.S. territories, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Indian tribal government. An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. General sales taxes. These are taxes imposed at one rate on retail sales of a broad range of classes of items. Foreign taxes. These are taxes imposed by a foreign country or any of its political subdivisions. Useful Items You may want to see: Publication 502 Medical and Dental Expenses 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 514 Foreign Tax Credit for Individuals 525 Taxable and Nontaxable Income 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule E (Form 1040) Supplemental Income and Loss Schedule F (Form 1040) Profit or Loss From Farming Schedule SE (Form 1040) Self-Employment Tax 1116 Foreign Tax Credit For these and other useful items, go to IRS.gov/Forms . Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. The tax must be imposed on you. You must pay the tax during your tax year. The tax must be imposed on you. In general, you can deduct only taxes imposed on you. Generally, you can deduct property taxes only if you are an owner of the property. If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. You must pay the tax during your tax year. If you are a cash-basis taxpayer, you can deduct only those taxes you actually paid during your tax year. If you pay your taxes by check and the check is honored by your financial institution, the day you mail or deliver the check is the date of payment. If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. If you contest a tax liability and are a cash-basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). See Pub. 538 for details. If you use an accrual method of accounting, see Pub. 538 for more information. Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. State and Local Income Taxes You can deduct state and local income taxes. Exception. You can’t deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. For example, you can’t deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Withheld taxes.