State and local personal property taxes you pay may be deducted if the taxes were based on value alone and were imposed on a yearly basis. A great example of this is auto registration fees where part of the fee was based on the car’s value and part was based on its weight. You can deduct only the part of the fee that was based on the car’s value.
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You may provide us with copies of your auto registrations or other personal property tax payments, or you may detail the information below.