SALT deduction after the income phase-down, 2025
This works out one number from the SALT Deduction Limit figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
This calculates
The state-and-local-tax deduction from the published income phase-down and taxes you enter.
You provide
- Your modified adjusted gross income
- State and local taxes paid
It does not include
- Whether a payment is deductible, other itemised deductions, alternative minimum tax, or a complete return.
Not the one you need? The same year also has SALT deduction after phase-down, filing separately.
Effective 2025-01-01Source: 2025 Instructions for Schedule A (Form 1040) (IRS)Verified 2026-09-03
How it is worked out
The published maximum in full at or below the published income threshold, reduced by the published rate on the part of your income above it but never taken below the published floor, and then whichever is smaller, that cap or what you entered as paid. Rounded to the nearest cent.
It uses Deduction limit, $40,000 and Phase-down threshold (MAGI), $500,000 and Phase-down rate, 30% and Phase-down floor, $10,000, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your modified adjusted gross income | Result |
|---|---|
| 0 | $40,000 |
| 400,000 | $40,000 |
| 505,000 | $38,500 |
| 600,000 | $10,000 |
| 700,000 | $10,000 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
2025 Instructions for Schedule A (Form 1040) (IRS)
- Deduction limit
The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately)
- Phase-down threshold (MAGI)
modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately).
- Phase-down floor
modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately).
- Phase-down rate
Multiply line 6 by 30% (0.30)
Every 2025 SALT Deduction Limit figure · SALT Deduction Limit in every year · Every calculator on this site
The same calculator for another year: 2026