The SALT cap relief phaseout begins at $40,000 threshold, reducing available deductions for state and local tax payments as income increases.

Filing Status

Adjusted Gross Income (AGI) Your total adjusted gross income for the tax year

Total SALT Taxes Paid State and local taxes including property and income taxes

Base SALT Cap Limit ($) Standard SALT deduction cap (typically $10,000)

Allowed SALT Deduction

Phaseout Reduction Amount

Effective Cap After Phaseout

Phaseout Status

How to Use SALT Cap Relief 40000 Threshold Phaseout Calculator

Type your adjusted gross income and the state/local taxes you’ve paid. The calculator automatically determines your phaseout reduction and shows your final allowable SALT deduction based on the $40,000 threshold.