Deduction for New Motor Vehicle Taxes

You can deduct state or local sales or excise taxes (or certain other taxes or fees in a state without a sales tax) paid in 2010 for the purchase of any new motor vehicle(s) after February 16, 2009, and before January 1, 2010.
This deduction can be used to increase the amount of your standard deduction, or you can take it as an itemized deduction.
To use the deduction to increase your standard deduction, use Schedule L (Form 1040A or 1040). To take the deduction as an itemized deduction, use Schedule A (Form 1040).