{"id":20563,"date":"2017-06-14T12:00:00","date_gmt":"2017-06-14T12:00:00","guid":{"rendered":"https:\/\/resource-center.hrblock.com\/"},"modified":"2025-08-25T12:35:38","modified_gmt":"2025-08-25T17:35:38","slug":"state-and-local-income-tax","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/income\/other-income\/state-and-local-income-tax\/","title":{"rendered":"State and local income tax"},"content":{"rendered":"\n<p>You can deduct state and local income taxes you paid. However, you must claim the deduction in the year you paid the taxes.<\/p>\n\n\n\n<p>You&#8217;ll increase your deduction for the current year if both of these are true:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You make estimated state tax payments.<\/li>\n\n\n\n<li>You make the last payment in December instead of January.<\/li>\n<\/ul>\n\n\n\n<p>If you didn&#8217;t do this last year, deduct it in the current year &#8212; the year you paid it. If you owed money to a state or locality last year, you probably paid the bill in the current year. If you did, include the amount in this year&#8217;s deduction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-your-state-and-local-sales-taxes\"><b>Your state and local sales taxes <\/b><\/h2>\n\n\n\n<p>You can deduct your state and local sales taxes instead of state and local income taxes. This could benefit you if your sales taxes are more than your <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/tax-brackets-and-rates\/what-are-the-tax-brackets\/\">taxes on income<\/a>.<\/p>\n\n\n\n<p>Most people who live in a state with a state income tax probably paid more income tax than sales tax. (See <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/tax-brackets-and-rates\/highest-lowest-taxed-states\/\">state income taxes by state<\/a>.) However, you might live on federal or state pensions and Social Security income. If you do, you might benefit from this deduction since those aren&#8217;t usually taxable as state income.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>You can deduct state and local income taxes you paid. However, you must claim the deduction in the year you paid the taxes. You&#8217;ll increase your deduction for the current year if both of these are true: If you didn&#8217;t do this last year, deduct it in the current year &#8212; the year you paid [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[24,50],"tags":[],"class_list":["post-20563","post","type-post","status-publish","format-standard","hentry","category-income","category-other-income"],"acf":[],"yoast_head":"<title>State and Local Income Tax | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Learn about state and local income tax with our articles from the tax experts at H&amp;R Block.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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