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1040nr Efile1040nr efile Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. 1040nr efile The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. 1040nr efile 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. 1040nr efile You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. 1040nr efile You cannot deduct both. 1040nr efile To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. 1040nr efile Prev Up Next Home More Online Publications
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