There are some tax benefits that simply defy classification so they cannot be included in any other chapter. You may be entitled to claim them nonetheless.
This chapter explains a variety of miscellaneous tax breaks you may be entitled to claim. The standard deduction amount that can be claimed instead of itemizing personal deductions is explained in the Introduction to this book. For more information see IRS Publication 525, Taxable and Nontaxable Income, and IRS Publication 529, Miscellaneous Deductions.
State and Local Income Taxes
Individuals in all but 7 states (Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming) and the District of Columbia may be subject to income taxes (those in New Hampshire and Tennessee have an income tax on interest income and dividends only). There may also be income taxes on the local level. These taxes are deductible for federal income tax purposes if you itemize deductions.
If you pay state and local income tax, through withholding or estimated tax payments, you can deduct the total amount as an itemized deduction. There is no dollar limit to this deduction.
There are no conditions for claiming this deduction. Whatever amount you pay is deductible, provided you itemize your deductions and do not opt to deduct state and local sales taxes.
State income tax withholding reported ...