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Lowest price state tax filing Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. Lowest price state tax filing The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Lowest price state tax filing Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. Lowest price state tax filing You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. Lowest price state tax filing You cannot deduct both. Lowest price state tax filing To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. Lowest price state tax filing Prev  Up  Next   Home   More Online Publications