Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Important Changes This Year

Standard and Itemized Deductions

State and Local, etc. Taxes

For individuals, foreign real property taxes cannot be deducted.

There is a combined limitation for an individual of $10,000 ($5,000 if Married Filing Separately) on real property taxes, personal property taxes, and income taxes or general sales taxes that are unrelated to a business.

An amount paid before January 1, 2018 for state or local income tax will be treated as paid on the last day of the tax year for which it was imposed.