If you are itemizing your deductions, you can report your state and local taxes. These taxes can include state and local income taxes or state and local sales taxes. However, you cannot include both. You also cannot report the amount already reported on your W-2 statement.
Due to the Tax Cuts and Jobs Act (TCJA), the deduction for all state and local taxes is limited to $10,000 ($5,000 if married filing separately) beginning in the tax year 2018 and onward. You can report state and local income taxes, real property taxes, and personal property taxes such as a boat or car.
For additional information from the IRS, click here.
