2004 Sales tax deduction table for Florida
How to use this table:
1. Find your family's total pre-tax income in the left-hand columns, including in the total any nontaxable income such as tax-exempt interest, pension distributions and Social Security benefits. Go across the table to the amount found under the number of exemptions you claim on your return.
-- If your county had a 6% sales tax in 2004 (Pasco, Citrus and Hernando), use the amount directly from the table.
-- If your county had a 7% sales tax in 2004 (Pinellas and Hillsborough), multiply the amount in the table by 1.167.
2. Add to this number any sales tax you paid on the purchase or lease of a motor vehicle and any sales tax you paid on the purchase of home building materials. Do not include sales tax paid on items used in your trade or business.
3. Enter your total on line 5 of Schedule A, Form 1040.
| Income | Exemptions | ||||||
| At least | Less than | 1 | 2 | 3 | 4 | 5 | 6 or more |
| $0 | $20,000 | $394 | $450 | $487 | $515 | $537 | $569 |
| 20,000 | 30,000 | 509 | 580 | 627 | 662 | 691 | 731 |
| 30,000 | 40,000 | 585 | 666 | 720 | 760 | 793 | 838 |
| 40,000 | 50,000 | 650 | 740 | 799 | 843 | 880 | 930 |
| 50,000 | 60,000 | 709 | 806 | 870 | 918 | 957 | 1,012 |
| 60,000 | 70,000 | 761 | 865 | 933 | 984 | 1,027 | 1,085 |
| 70,000 | 80,000 | 810 | 920 | 992 | 1,047 | 1,092 | 1,153 |
| 80,000 | 90,000 | 854 | 970 | 1,045 | 1,103 | 1,150 | 1,215 |
| 90,000 | 100,000 | 896 | 1,018 | 1,097 | 1,157 | 1,206 | 1,274 |
| 100,000 | 120,000 | 952 | 1,080 | 1,164 | 1,228 | 1,280 | 1,351 |
| 120,000 | 140,000 | 1,026 | 1,164 | 1,254 | 1,322 | 1,378 | 1,455 |
| 140,000 | 160,000 | 1,092 | 1,238 | 1,333 | 1,406 | 1,465 | 1,546 |
| 160,000 | 180,000 | 1,155 | 1,309 | 1,409 | 1,485 | 1,547 | 1,633 |
| 180,000 | 200,000 | 1,214 | 1,375 | 1,480 | 1,560 | 1,625 | 1,714 |
| 200,000 or more | 1,474 | 1,667 | 1,792 | 1,888 | 1,965 | 2,073 | |
| Source: IRS Publication 600 | |||||||
Note: Sales tax increases in Hernando and Pasco took effect Jan. 1, 2005, and do not impact 2004 returns. These instructions are tailored to Tampa Bay residents. If you are a resident of another state or of a Florida county with a sales tax rate other than 6 or 7 percent, you will need to consult IRS Publication 600 to calculate your tax.