IRS Materials: Taxes-State Benefit

Pub 17

As an employee, you can deduct mandatory contributions to state benefit funds that provide protection against loss of
wages. Mandatory payments made to the following state benefit funds are deductible as state income taxes on line 5 of
Schedule A (Form 1040).

• California
• New Jersey
• New York Nonoccupational Disability Benefit Fund.
• Rhode Island Temporary Disability Benefit Fund
• Washington State Supplemental Workmen's Compensation Fund.

Caution. Employee contributions to private or voluntary disability plans are not deductible.