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Sure, I can help with that! On Schedule A of Form 1040, which is used to itemize deductions, lines 5b and 5c are related to state and local taxes.

Line 5b is for state and local income taxes or general sales taxes. You can choose to deduct either your state and local income taxes OR your state and local general sales taxes, but not both. If you choose to deduct state and local general sales taxes, you can either use your actual expenses or the optional state sales tax tables provided by the IRS.

Line 5c, on the other hand, is for state and local real estate taxes. This is where you'd deduct any real estate taxes you paid on property that you own.

Remember, the total amount you can deduct for state and local taxes (including property taxes) is limited to $10,000 ($5,000 if married filing separately) due to the Tax Cuts and Jobs Act.

Line 5c is not for state and local real estate taxes - that's Line 5b. Line 5c is for state and local personal property taxes.