Hi. I've read the other posts/threads, but I'm still confused about the sales tax provision (Publication 600).

Here's my situation:

I'm an international student.
I'm single and a non-resident alien for tax purposes.
For that reason I can only file form 1040NR (or, alternatively, the EZ version).
My country has NO treaty.
I bought a new car.

Can I claim the itemized deduction for sales tax?

From publication 600 you can claim EITHER state/local tax OR sales tax due to major purchase. Am I eligible under my circumstances?

I appreciate your assistance. This tax process is somewhat confusing, especially for particular cases such as myself.

AtlantaTaxExpert

Non-resident aliens CANNOT claim the sales tax as an itemized deductions.

Only local and state INCOME taxes can be claimed.

Sorry!