Patrick Rumore - The NJ Homeowner’s Guide to Lower Taxes and Better Living

• State income taxes • Certain local taxes

If your total of these three categories stays under forty thousand dollars, you may be able to deduct the full amount on your federal return if you itemize.

But here is where the nuance comes in.

Scenario A: Taxes Are High, but Still Under the Cap Let us say you pay:

• Thirty thousand in property taxes • Ten thousand in state income tax Total: Forty thousand

Under the new rules, you can theoretically deduct all of it if you itemize and if your other deductions and credits fall into place.

Scenario B: Taxes Exceed the Cap Now suppose you pay: • Forty five thousand in property taxes • Fifteen thousand in state income tax Total: Sixty thousand

You can still only deduct up to forty thousand. That means the remaining twenty thousand dollars in taxes provides no federal deduction benefit. If your taxes are extremely high, the SALT expansion helps, but it does not eliminate the burden.

Think of the SALT deduction as a potential discount on taxes.

Why Lower Taxes Still Matter Many homeowners initially think: “Great. The SALT deduction goes up. That means I can stay in

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