U.S. · Tax forms
Schedule A line 7, add lines 5e and 6.
What line 6 holds, and how the taxes total feeds line 17.
Line 7 is simply line 5e plus line 6: your capped state and local taxes plus other taxes such as foreign income tax. Line 6 is a single total, with each type and amount listed. Line 7 is one of the amounts added into line 17.
Look up a Schedule A line
Result
Schedule A line 7 on the 2025 form
The 2025 form prints this line as: “Add lines 5e and 6.”
| Line | Meaning | What the IRS says |
|---|---|---|
| Line 5e | State and local tax deduction | Smaller of line 5d or the cap in the instructions |
| Line 6 | Other taxes. List type and amount | Enter only one total; list the type and amount of each tax included |
| Line 6 includes | Foreign income taxes, GST | Income taxes paid to a foreign country, and generation-skipping tax on certain income distributions |
| Not line 6 | U.S. territory taxes | Include them on the appropriate state and local tax line instead |
| Not line 6 | Estate tax on income in respect of a decedent | Goes on line 16 instead |
| Line 7 | Add lines 5e and 6 | Taxes you paid total (5e plus 6) |
| Line 10 | Add lines 8e and 9 | Interest you paid total |
| Line 17 | Total itemized deductions | Add the far-right column for lines 4 through 16; also Form 1040 or 1040-SR, line 12e |
What goes on line 6
Enter only one total on line 6 but list the type and amount of each tax included. The instructions say to include income taxes you paid to a foreign country and generation-skipping tax (GST) imposed on certain income distributions. Do not include taxes paid to a U.S. territory (those go with state and local taxes on the 5a, 5b or 5c line) or federal estate tax on income in respect of a decedent (that goes on line 16).
Credit or deduction for foreign tax
The instructions note that you may want to take a credit for the foreign tax instead of a deduction, and refer to the instructions for Schedule 3 (Form 1040), line 1. That choice happens before you put a figure on line 6.
Where line 7 goes
Line 7 is not on Form 1040 by itself. It is one of the figures in the far-right column that line 17 adds for lines 4 through 16, and line 17 is entered on Form 1040 or 1040-SR, line 12e.
Worked example
Owen (made-up) has line 5e of $34,000 and paid $1,200 of foreign income tax on a brokerage account abroad, with no other taxes. Line 6 is $1,200, listed as “Foreign income tax $1,200”, and line 7 is $34,000 + $1,200 = $35,200. If he instead took the foreign tax credit, line 6 would not include that amount.
More Schedule A line pages
Other pages in this set: Schedule A line 5b, Schedule A line 5e, Schedule A line 11, Schedule A line 16.
Sources
- Instructions for Schedule A (Form 1040) (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule A (Form 1040) 2025: the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition (returns filed in 2026). Line numbers, dollar limits and wording are those printed in the 2025 form and instructions and change by year. Names in worked examples are made up.
Frequently asked questions
What is Schedule A line 7?
The sum of line 5e (state and local tax deduction) and line 6 (other taxes).
What goes on line 6?
Other taxes, shown as a single total with the type and amount of each listed. The instructions include foreign income taxes and generation-skipping tax on certain income distributions.
Where do U.S. territory taxes go?
Not on line 6. Include them with your state and local taxes on the appropriate line.
Where does the estate tax on income in respect of a decedent go?
On line 16, not line 6.
Does line 7 go straight onto Form 1040?
No. It is added into line 17 with the other far-right column amounts, and line 17 goes on Form 1040 or 1040-SR, line 12e.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.