Which of the following taxes is considered non-deductible?

Federal income tax is considered non-deductible at the federal level for individual taxpayers. This treatment is based on the tax law provisions that specifically exclude federal income taxes from being a deductible expense on an individual’s tax return. While taxpayers can deduct certain types of taxes, such as state income taxes and property taxes, federal income tax payments do not qualify for this deduction. This distinction is important for individuals to understand as it impacts the overall calculation of taxable income and the potential deductions available to them.

In contrast, state income tax, sales tax, and property tax can be deductible items for federal tax purposes, helping to mitigate overall tax liability for individuals who itemize deductions. Understanding this difference is crucial for tax planning and ensuring compliance with tax regulations.