State and local estimated tax payments made during the tax year, including any part of a prior year refund that you chose to have credited to your current year state or lo-cal income taxes.
Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund. Mandatory contributions to the Alaska, California, New Jersey, or Pennsylvania state unemployment fund. Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family
Leave program. Do not reduce your deduction by any:
State or local income tax refund or credit you expect to receive for 2014, or Refund of, or credit for, prior year state and local income taxes you actually received in 2014. Instead, see the instructions for Form 1040, line 10.
State and Local General Sales Taxes
If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction, you can use either your actual expenses or the optional sales tax tables.