For the relevant Schedule A category, taxpayers generally choose state and local income taxes or general sales taxes; they do not add both together.

The better choice depends on actual payments and permitted estimation methods. Large purchases can matter, but applicable limits still apply to the overall state and local tax deduction.

Your next steps

• Compare eligible income-tax payments with sales taxes.
• Keep records for major purchases.
• Apply the combined deduction limits.

General education, not individualized tax or legal advice. Illustrations use stated assumptions and do not promise a refund or tax saving.