Schedule A
Schedule A
Itemized Deductions
Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.
Medical and Dental Expenses
- 1 Medical and Dental Expenses The total amount you paid for medical and dental expenses during the year that were not reimbursed by insurance.
- 2 Enter AGI From Form 1040 Your adjusted gross income from Form 1040 line 11a, entered here to calculate the 7.5% floor for medical expense deductions.
- 3 Multiply AGI by 7.5% Line 2 (your AGI) multiplied by 0.075. This is the dollar threshold your medical expenses must exceed before you get any deduction.
- 4 Medical Deduction Amount The deductible portion of your medical and dental expenses -- line 1 minus line 3. If line 3 is greater than line 1, enter zero.
Taxes You Paid
- 5a State and Local Income or Sales Tax The amount of state and local income taxes you paid during the year, OR state and local sales taxes -- whichever gives you the larger deduction.
- 5b State and Local Personal Property Tax The amount of state and local personal property taxes you paid during the year.
- 5c State and Local Real Estate Tax The amount of state and local real estate (property) taxes you paid during the year on property you own.
- 5d Total State and Local Taxes Before Limit The total of lines 5a through 5c -- your combined state and local income (or sales) taxes, personal property taxes, and real estate taxes before the SALT...
- 5e SALT Deduction After Limit The smaller of line 5d or $40,000 ($20,000 if married filing separately).
- 6 Other Taxes Paid Other deductible taxes you paid during the year that do not fit on lines 5a through 5c.
- 7 Total Taxes Paid The total of line 5e (SALT deduction after the $40,000 cap) and line 6 (other taxes).
Interest You Paid
- 8a Home Mortgage Interest and Points From Form 1098 Mortgage interest and points you paid during the year on loans secured by your main home or second home, as reported to you on Form 1098.
- 8b Home Mortgage Interest Not on Form 1098 Mortgage interest you paid on a home loan that was not reported to you on Form 1098.
- 8c Points Not Reported on Form 1098 Mortgage points (also called loan origination fees or discount points) you paid that were not included on your Form 1098.
- 9 Investment Interest Interest you paid on money borrowed to buy or hold taxable investments. The most common example is margin interest charged by your brokerage.
- 10 Total Interest Paid The total of lines 8a through 9 -- your combined deductible mortgage interest, points, and investment interest.
Gifts to Charity
- 11 Gifts by Cash or Check The total of your charitable contributions made in cash, by check, or by electronic payment (credit card, online payment, payroll deduction) to qualifying...
- 12 Gifts Other Than Cash or Check The total fair market value of noncash property you donated to qualifying charities.
- 13 Carryover From Prior Year Contributions Charitable contributions from prior years that exceeded the AGI percentage limits and were carried forward to this year.
- 14 Total Gifts to Charity The total of lines 11 through 13 -- your combined cash donations, noncash donations, and carryovers from prior years.
Other Itemized Deductions
- 15 Casualty and Theft Losses Casualty and theft losses on personal-use property, but only if the loss is attributable to a federally declared disaster.
- 16 Other Itemized Deductions Other itemized deductions that do not fit in the medical, tax, interest, charity, or casualty sections.
- 17 Total Itemized Deductions The sum of lines 4, 7, 10, 14, 15, and 16 -- your total itemized deductions.