In the national income and product accounts (NIPAs), personal current taxes include tax payments on income (including realized net capital gains and net of refunds), tax payments on personal property, and payments for personal licenses by U.S. residents. Detailed estimates for personal current taxes are shown in NIPA tables 3.4 and 3.4U.
Personal current taxes do not include taxes that are payable on production activities or sales; these taxes, such as residential property taxes and sales taxes, are classified as taxes on production and imports and are shown in NIPA tables 3.5 and 3.5U. Taxes for social insurance programs, such as social security taxes and Medicare taxes, are not classified as personal current taxes; these types of taxes are classified as contributions for government social insurance, which are shown in NIPA tables 3.6 and 3.6U. Estate and gift taxes, which are classified as capital transfers, are shown in NIPA table 5.11 and 5.11U.