Sharon is single, lives in Idaho, and has adjusted gross income of $81,000 for 2021. Sharon deducts state income tax rather than state sales tax. The tax withheld from her salary for state income taxes in 2021 is $1,050, and in May of 2021 she received a $225 refund on her state income tax return for the prior year. Sharon paid real estate taxes on her house of $825 for the year and an automobile registration fee of $110, of which $25 is based on the weight of the automobile and the balance on the value of the property.

Use the Taxes You Paid section of Schedule A below to report Sharon's deduction for state and local taxes.

Enter all amounts as positive numbers.

Taxes You Paid

5

State and local taxes

a

State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box . . . . . . . . . . . . . . . . . . . . .

5a

fill in the blank 1

b

State and local real estate taxes (see instructions) . . . . . . . . . . .

5b

fill in the blank 2

c

State and local personal property taxes . . . . . . . . . . . . . . . . . . .

5c

fill in the blank 3

d

Add lines 5a through 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5d

fill in the blank 4

e

Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5e

fill in the blank 5

6

Other taxes. List type and amount _ _ _ _ _ _ _ _ _ _ _ _ _ _

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

6

7

Add lines 5e and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

fill in the blank 6