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r/tax • … • u/ArrowheadDZ

Question about vehicle registration deductibility

I seem to remember a few years ago, after the $10,000 cap was placed on SALT deductibility (currently Line 5e of the 2023 Schedule A) that the value-based portions of auto registration taxes were excluded from the cap… And so you put the amount in Line 6. (After the SALT cap is applied.)

I remember seeing Schedule A’s wherein “Vehicle registration, $350” was typed into the comment area on Line 6, and the amount included in the Line 6 amount.

But looking at the instructions, and snooping around online, I can find no reference to this now—none. Was I just imagining the whole thing? Was there a tax code change that occurred wherein they used to be excluded from the cap for a few years, but aren’t any more?

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