Can one claim both State Sales and Income Taxes in One Year on Form 1040?

For a part year resident in a state like Texas without income tax, can one claim a sales tax refund for the time one is a resident in this state while one claims state income tax refund for the balance of the year in a state like Minnesota with state income tax?

Public Comments

1. Very interesting... I'm gonna say "No, but I like the way you're thinking."
2. No. You can take the higher of your sales tax or state income tax. You would calculate your sales tax for part year in both states and compare it to your income tax for Minnesota. However, you CAN NOT take the sales tax for the time you were in Texas AND the income tax for the time you were in Minnesota. Chances are, if most of the year was in Texas, the sales tax number will be higher and, if most of the year was in Minnesota, the income tax number will be higher.