SALT deduction after phase-down, filing separately, 2026
This works out one number from the SALT Deduction Limit figures published for 2026. 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.
Not the one you need? The same year also has SALT deduction after the income phase-down.
Effective 2026-01-01Source: Publication 505 (2026), Tax Withholding and Estimated Tax (IRS)Verified 2026-09-03
Phase-down rateSource: 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, married filing separately, $20,200 and Phase-down threshold (MAGI), married filing separately, $252,500 and Phase-down rate, 30% and Phase-down floor, married filing separately, $5,000, 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 | $20,200 |
| 150,000 | $20,200 |
| 250,000 | $20,200 |
| 300,000 | $5,950 |
| 350,000 | $5,000 |
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.
Publication 505 (2026), Tax Withholding and Estimated Tax (IRS)
- Deduction limit, married filing separately
The overall limit on the deduction for state and local income, sales, and property taxes has in- creased. For 2026, the limit is $40,400 ($20,200 if married filing separately)
- Phase-down threshold (MAGI), married filing separately
modified adjusted gross in- come is more than $505,000 ($252,500 if mar- ried filing separately) but will not be reduced be- low $10,000 ($5,000 if married filing separately).
- Phase-down floor, married filing separately
modified adjusted gross in- come is more than $505,000 ($252,500 if mar- ried filing separately) but will not be reduced be- low $10,000 ($5,000 if married filing separately).
2025 Instructions for Schedule A (Form 1040) (IRS)
- Phase-down rate
Multiply line 6 by 30% (0.30)
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