For federal income tax purposes,a taxpayer may elect to deduct state and local sales taxes as an itemized deduction.

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Quizplus · Accepted Answer

This is true. Taxpayers have the option to deduct either state and local income taxes or sales taxes as an itemized deduction on their federal income tax return, but not both. This is allowed under the Protecting Americans from Tax Hikes (PATH) Act of 2015. Taxpayers who choose to deduct sales taxes can do so using the actual amount of sales tax paid or by using an IRS calculator that determines the amount of sales tax deduction based on the taxpayer's income, family size, and state of residence.

For Federal Income Tax Purposes,a Taxpayer May Elect to Deduct