Do Not Deduct:
- Federal income and excise taxes
- Social security, Medicare, Federal unemployment (FUTA), and railroad retirement (RRTA) taxes
- Customs duties
- Federal estate and gift taxes
- Certain state and local taxes, including: sales tax, tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver's, dog, etc.)
https://www.irs.gov/pub/irs-pdf/i1040sca.pdf