Page 345 - Individual Forms & Instructions Guide

10:55 - 3-Jan-2023
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B. Enter $333 on line 1 of the State A Locality 1: $100 x 243/365 = $ 67 general sales tax deduction), multiply
worksheet and $134 on line 1 of the Locality 2: $150 x 122/365 = 50 the local general sales tax rate by a frac-
State B worksheet. tion. The numerator of the fraction is the
Total = $117
Line 2. If you checked the “No” box, number of days you lived in the locality
enter -0- on line 2, and go to line 3. If during 2022 and the denominator is the
you checked the “Yes” box and lived in Line 3. If you lived in California, check total number of days in the year (365).
the same locality for all of 2022, enter the “No” box if your combined state and Example. You lived in Locality 1
the applicable amount, based on your local general sales tax rate is 7.2500%. from January 1 through August 31, 2022
2022 income and family size, from the Otherwise, check the “Yes” box and in- (243 days), and in Locality 2 from Sep-
2022 Optional Local Sales Tax Tables clude on line 3 only the part of the com- tember 1 through December 31, 2022
for your locality. Read down the “At bined rate that is more than 7.2500%. (122 days). The local general sales tax
least–But less than” columns for your If you lived in Nevada, check the rate for Locality 1 is 1%. The rate for
locality and find the line that includes “No” box if your combined state and lo- Locality 2 is 1.75%. You would enter
your 2022 income. See the instructions cal general sales tax rate is 6.8500%. “0.666” on line 3 for the Locality 1
for line 1 of the worksheet to figure your Otherwise, check the “Yes” box and in- worksheet and “0.585” for the Locality
2022 income. The family size column clude on line 3 only the part of the com- 2 worksheet, figured as follows.
refers to the number of dependents listed bined rate that is more than 6.8500%.
on page 1 of Form 1040 or Form Locality 1: 1.00 x 243/365 = 0.666
1040-SR (and any continuation sheets) What if your local general sales tax Locality 2: 1.75 x 122/365 = 0.585
plus you and, if you are filing a joint re- rate changed during 2022? If you
turn, your spouse. If you are married and checked the “Yes” box and your local
not filing a joint return, you can include general sales tax rate changed during Line 6. If you lived in more than one
your spouse in family size only in cer- 2022, figure the rate to enter on line 3 as locality in the same state during 2022,
tain circumstances, which are described follows. Multiply each tax rate for the you should have completed line 1 only
in Pub. 501. period it was in effect by a fraction. The on the first worksheet for that state and
numerator of the fraction is the number separate worksheets for lines 2 through
What if you lived in more than one of days the rate was in effect during
locality? If you lived in more than one 2022 and the denominator is the total 6 for any other locality within that state
locality during 2022, look up the table number of days in the year (365). Enter in which you lived during 2022. If you
amount for each locality using the rules the total of the prorated tax rates on checked the “Yes” box on line 6 of any
stated earlier. If there is no table for line 3. of those worksheets, multiply line 5 of
your locality, the table amount is consid- that worksheet by the amount that you
ered to be zero. Multiply the table Example. Locality 1 imposed a 1% entered on line 1 for that state on the
amount for each locality you lived in by local general sales tax from January 1 first worksheet.
a fraction. The numerator of the fraction through September 30, 2022 (273 days). Line 7. Enter on line 7 any state and lo-
is the number of days you lived in the The rate increased to 1.75% for the peri- cal general sales taxes paid on the fol-
locality during 2022 and the denomina- od from October 1 through December lowing specified items. If you are com-
tor is the total number of days in the 31, 2022 (92 days). You would enter pleting more than one worksheet,
year (365). If you lived in more than one “1.189” on line 3, figured as follows. include the total for line 7 on only one
locality in the same state and the local of the worksheets.
general sales tax rate was the same for January 1 – 1. A motor vehicle (including a car,
each locality, enter the total of the prora- September 30: 1.00 x 273/365 = 0.748 motorcycle, motor home, recreational
ted table amounts for each locality in October 1 – 0.441 vehicle, sport utility vehicle, truck, van,
that state on line 2. Otherwise, complete December 31: 1.75 x 92/365 = and off-road vehicle). Also include any
a separate worksheet for lines 2 through Total = 1.189 state and local general sales taxes paid
6 for each locality and enter each prora- for a leased motor vehicle. If the state
ted table amount on line 2 of the appli- sales tax rate on these items is higher
cable worksheet. What if you lived in more than one than the general sales tax rate, only in-
locality in the same state during 2022?
Example. You lived in Locality 1 Complete a separate worksheet for lines clude the amount of tax you would have
from January 1 through August 31, 2022 2 through 6 for each locality in your paid at the general sales tax rate.
(243 days), and in Locality 2 from Sep- state if you lived in more than one local- 2. An aircraft or boat, but only if the
tember 1 through December 31, 2022 ity in the same state during 2022 and tax rate was the same as the general
(122 days). The table amount for Locali- each locality didn't have the same local sales tax rate.
ty 1 is $100. The table amount for Lo- general sales tax rate. 3. A home (including a mobile
cality 2 is $150. You would figure the home or prefabricated home) or substan-
amount to enter on line 2 as follows. To figure the amount to enter on tial addition to or major renovation of a
Note that this amount may not equal line 3 of the worksheet for each locality home, but only if the tax rate was the
your local sales tax deduction, which is in which you lived (except a locality for same as the general sales tax rate and
figured on line 6 of the worksheet. which you used the 2022 Optional Local any of the following applies.
Sales Tax Tables to figure your local

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