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

Nonresident Income and Deductions

Taxation of Nonresidents

Itemized Deductions (continued)

State and Local Taxes

State and local income taxes are fully deductible in the year paid, no matter to which state they were paid. They will normally be listed on the student's or scholar's Form W-2 or 1042S. A student or scholar may also have a canceled check or receipt for additional state or local income taxes paid during the tax year.

Taxpayers may claim an itemized deduction of up to $10,000 ($5,000 for married taxpayers filing a separate return) for State and local income taxes, property taxes or sales taxes, applicable to taxable years beginning after December 31, 2017 and before January 1, 2026.