The Internal Revenue Service has released tax tables to help taxpayers determine whether they would benefit from an optional new sales tax deduction.

Under the American Jobs Creation Act of 2004, for tax years 2004 and 2005, taxpayers who itemize deductions can choose to deduct state and local sales tax instead of state and local income tax. Taxpayers indicate by a checkbox on Line 5 of Schedule A which type of tax they're claiming.

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