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February 9, 2021
Question

Where do I find 2019 state and local taxes paid on Schedule A? Is that 5a, 5b, 5c, 5d, or 5e?

  • February 9, 2021
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February 9, 2021

Lines 5a through 5c represent different kinds of state and local taxes paid.  Line 5d is a total line, and Line 5e sets a cap on the amount entered on Line 5d.

Line 5a is either state and local income taxes or general sales taxes.  You can include

either income taxes or general sales taxes on line 5a, but not both

Line 5b reflects state and local real estate taxes.

Line 5c is for state and local personal property taxes.

Line 5d is used to total lines 5a, 5b and 5c.

And Line 5e imposes a maximum amount on the total on Line 5d.

Please see Line 5 in the IRS's 2020 Instructions for Schedule A for more information.