Additional state and local taxes paid may be deductible as an itemized deduction. Please note that your state and local tax deduction is limited to $10,000. Any amount over this will be listed on the Schedule A on the proper line but the total on line 7 will not be more than $10,000.
- State and local income taxes paid in the current year for a prior year, such as taxes paid with your prior year state or local income tax return. Don't include penalties or interest.
- State and local estimated tax payments made during the tax year, including any part of a prior year refund that you chose to have credited to your current year state or local income taxes.
- Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund
- Mandatory contributions to the Alaska, California, New Jersey, or Pennsylvania state unemployment fund.
- Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program