Practice Test 8

In 2025, Robin and Alex file a joint return and have $150,000 of wages and $6,000 of interest income. They paid $3,900 of state income tax and $2,800 of real property taxes, and they paid $6,500 of local general sales tax; they elect to deduct general sales tax instead of state income tax. What is the maximum SALT deduction they may claim on Schedule A?

In 2025, Alexis and Brooke file a joint return and have $95,000 of wages and $10,000 of taxable interest. They paid $4,000 of state income tax and $3,500 of real property taxes, and they made $40,000 of qualified charitable contributions and paid $7,500 of mortgage interest. Based on the SALT limitation, what SALT amount is deductible on Schedule A?