Practice Test 8

Morgan is single and relocated mid-year from State X to State Y for work; in 2025 Morgan earned $92,000 of wages, had $2,000 of interest income, and paid $4,200 of State X income tax (final return) and $3,900 of State Y income tax (withholding). Morgan also paid $3,100 of real property taxes on a home in State Y and donated $1,500 to qualified charities. What is the maximum SALT deduction Morgan may claim on Schedule A?

In 2025, Hayden and Jordan file a joint return and have $190,000 of wages and $10,000 of taxable interest. They paid $5,000 of state income tax, $4,900 of real property taxes, and $600 of local income tax; they also made $1,000 of charitable contributions. What is the maximum SALT deduction they may claim on Schedule A?