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

id="ientry-id515">State or local income taxes, Electing to itemize for state tax or other purposes. Deduction of, State or local taxes. , State and Local Income Taxes Schedule A (Form 1040), State and local income taxes. Exception to deduction, Exception. Federal changes, effect on, Effect on state tax liability. Form W-2 to show withheld taxes, Withheld taxes. Joint state and local returns but federal returns filed separately, Joint state and local returns. Married filing separately, Separate federal returns. Refunds, treatment of, Refund applied to taxes. , Refund (or credit) of state or local income taxes. State or local taxes Refunds, State tax refund. Statute of limitations Claim for refund, Joint return and injured spouse. Claim for refunds, Time for filing a claim for refund. Stillborn child, Stillborn child. Stock appreciation rights, Stock appreciation rights. Stock bonus plans, Pensions and Annuities Stock options, Stock Options Stockholders, Exceptions for special types of refunds. (see also Securities ) Debts, Stockholder debt. Stockholders' meeting expenses, Stockholders’ Meetings Stocks, Exceptions for special types of refunds. (see also Securities ) Stolen funds Reporting of, Stolen property. Stolen property, Stolen property. Strike benefits, Strike and lockout benefits. Student loans Cancellation of debt, Student loans. Interest deduction Married filing separately, Special Rules Students Defined, Student defined. Exemption from withholding, Students. Foreign, Foreign students' place of residence. Loans (see Student loans ) Scholarships (see Scholarships and fellowships ) Tuition programs, qualified (see Qualified tuition programs ) Substitute forms, Substitute tax forms. Sunday, deadline falling on, Saturday, Sunday, holiday rule. Supplemental wages, Supplemental Wages Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Filing status, Head of household or qualifying surviving spouse. With dependent child, Qualifying Surviving Spouse Gross income filing requirements (Table 1–1), Life insurance proceeds paid to, Surviving spouse. Single filing status, Spouse died before January 1, 2025. Tax (see Estate tax ) Surviving Spouse (see Surviving spouse ) T Tables and figures Estimated tax, who must make payments (Figure 4-A), How To Figure Estimated Tax Filing requirements Dependents (Table 1-2), Do I Have To File a Return? Gross income levels (Table 1-1), Head of household, qualifying person (Table 2-1), Nonresident alien spouse. Individual retirement arrangements (IRAs) Roth IRAs, effect of modified AGI on contributions (Table 9-3), Contributions not reported. Roth IRAs, modified AGI (Worksheet 9-2), More information. Roth IRA and modified adjusted gross income (MAGI) phaseout (Table 9-3), Contributions not reported. Standard deduction tables, 2025 Standard Deduction Tables Tax Counseling for the Elderly, Free Help With Your Return Tax credits (see Credits ) Tax evasion, Criminal Penalties Tax figured by IRS, Tax Figured by the