Publication 600 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. The
act was enacted after
Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. 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.
You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule
A. You cannot
deduct both. To figure your deduction, you can use either:
