State and local income taxes
If the taxpayer can deduct state and local income taxes on Schedule A, include tax withheld, estimated tax payments made in good faith to a state or local government, and tax for an earlier year paid during the current tax year. Do not include penalties or interest.
State and local tax withheld is sometimes shown on Form W-2 in either box 17 or 19.
Real estate taxes
Real estate taxes are reported on Form 1040, Schedule A, line 6.
Personal property taxes are reported on Schedule A, line 7. Other taxes are reported on Schedule A, line 8.
Foreign income taxes
Generally, income taxes paid to a foreign country can be taken as:
More information will be provided on the foreign tax credit in subsequent lessons. Compare the difference between claiming the foreign tax paid as a nonrefundable credit to including it on Schedule A as an itemized deduction. Use whichever results in the lowest tax.