Answer:
2009 MFJ both under of the age of 65 the standard deduction amount would be 5700 plus any property taxes up to a maximum of 500 and any sales tax or fees that are based on the purchased price of a new vehicle up 49500 of the price of the vehicle
Money Back for New Vehicle Purchases. Taxpayers who buy certain new vehicles in 2009 can deduct the state and local sales taxes they paid or other taxes and fees they paid in states with no sales tax.
Use schedule L of the 1040 tax form if any of the above applies to your situation.