____ You did not deduct federal income taxes withheld, Federal excise taxes, withheld Social Security taxes, regulatory license fees, automobile registration fees, gasoline or water tax.
____ You added special assessments to the cost basis of the property and did not deduct them as property taxes.
____ If you sold or bought a house, the real estate taxes were apportioned between the buyer and the seller according to the number of days in the real property tax year that each held the property.
____ You did not deduct taxes on property unless you own the property.
____ You did not deduct state income taxes on income (except interest) which is exempt or excludable for Federal income tax purposes.
____ You did not deduct penalties.
____ You did not deduct foreign taxes other than a foreign income tax.
____ You did not deduct foreign income taxes for which you took a credit.
____ If you are an accrual basis taxpayer, you deducted your tax expense ratably over the period in which it accrued.
____ You did not deduct excess FICA tax. Excess FICA tax withheld from your wages is allowed as a credit against your tax liability.
____ You did not deduct utility taxes for sewer, water, phones, and garbage collection.
____ You did not deduct state and local taxes such as those placed on hotel rooms, meals, air fare, inheritances, mortgages, property transfers and similar taxes.
____ You did not deduct personal auto registration tag fees and license taxes unless such a fee or tax qualifies as a personal property tax. Such amounts qualify as personal property taxes if they are charged on an annual basis and are based only on the value of the automobile.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
