Editing Form 1040 (section)

==Relationship with state tax returns==
Each state has separate tax codes in addition to federal taxes. Form 1040 is only used for federal taxes, and state taxes should be filed separately based on the individual state's form. Some states do not have any income tax.<ref>{{cite web|url = http://www.bankrate.com/finance/taxes/state-with-no-income-tax-better-or-worse-1.aspx|title = States With No Income Tax: Better or Worse?|author = Chris Khan|work = Bankrate|access-date = July 6, 2016|archive-date = July 2, 2016|archive-url = https://web.archive.org/web/20160702103236/http://www.bankrate.com/finance/taxes/state-with-no-income-tax-better-or-worse-1.aspx|url-status = live}}</ref> Although state taxes are filed separately, many state tax returns will reference items from Form 1040. For example, California's 540 Resident Income Tax form makes a reference to Form 1040's line 37 in line 13.<ref>{{cite web|url = https://www.ftb.ca.gov/forms/2015/15_540.pdf|title = 2015 Form 540 - California Resident Income Tax Return|publisher = [[California Franchise Tax Board]]|access-date = June 18, 2016|archive-date = June 3, 2016|archive-url = https://web.archive.org/web/20160603234755/https://www.ftb.ca.gov/forms/2015/15_540.pdf|url-status = live}}</ref>

Certain tax filing software, such as TurboTax, will simultaneously file state tax returns using information filled in on the 1040 form.<ref>{{cite web| url = https://turbotax.intuit.com/best-tax-software/common-questions.jsp| title = Frequently Asked Questions | publisher = [[TurboTax]]| access-date = June 18, 2016}}</ref>

The federal government allows individuals to deduct their state income tax or their state sales tax from their federal tax through Schedule A of Form 1040, but not both.<ref>{{cite web|url= https://www.irs.gov/taxtopics/tc503.html|title= Tax Topics - Deductible Taxes|publisher= [[Internal Revenue Service]]|access-date= July 6, 2016|archive-date= August 9, 2016|archive-url= https://web.archive.org/web/20160809111353/https://www.irs.gov/taxtopics/tc503.html|url-status= live}}</ref> In addition to deducting either income tax or sales tax, an individual can further deduct any state real estate taxes or private property taxes.<ref>{{cite web| url = https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Forms/Video--How-to-Claim-State-Taxes-on-a-Federal-Tax-Return/INF20728.html| title = How to Claim State Taxes on a Federal Tax Return| publisher = [[TurboTax]]| access-date = July 6, 2016| archive-date = August 6, 2016| archive-url = https://web.archive.org/web/20160806065731/https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Forms/Video--How-to-Claim-State-Taxes-on-a-Federal-Tax-Return/INF20728.html| url-status = live}}</ref>