Schedule A (1040) Itemized Deductions

Itemized Deductions

SCHEDULE A
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Name(s) shown on Form 1040

Medical
and
Dental
Expenses
Taxes You
Paid
(See
page A-2.)

Interest
You Paid
(See
page A-6.)
Note.
Personal
interest is
not
deductible.

Gifts to
Charity
If you made a
gift and got a
benefit for it,
see page A-8.

© Attach

to Form 1040.

© See

OMB No. 1545-0074

Attachment
Sequence No. 07
Your social security number

Caution. Do not include expenses reimbursed or paid by others.
Medical and dental expenses (see page A-1) . . . . .
2
Enter amount from Form 1040, line 38
Multiply line 2 by 7.5% (.075) . . . . . . . . . .
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
State and local (check only one box):
a
Income taxes, or
. . . . . . . . . .
b
General sales taxes
6 Real estate taxes (see page A-5) . . . . . . . . .
7 New motor vehicle taxes from line 11 of the worksheet on
back. Skip this line if you checked box 5b . . . . . .
8 Other taxes. List type and amount ©
1
2
3
4
5

%

9 Add lines 5 through 8 . . . . . . . . . . . . . .
10 Home mortgage interest and points reported to you on Form 1098

1
3
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4

8
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10

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9

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15

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19

5
6
7

11 Home mortgage interest not reported to you on Form 1098. If
paid to the person from whom you bought the home, see page
A-7 and show that person’s name, identifying no., and address ©
11
12 Points not reported to you on Form 1098. See page A-7 for
special rules . . . . . . . . . . . . . . . .
13 Qualified mortgage insurance premiums (see page A-7) .
14 Investment interest. Attach Form 4952 if required. (See page A-8.)
15 Add lines 10 through 14 . . . . . . . . . . . . .
16 Gifts by cash or check. If you made any gift of $250 or
more, see page A-8 . . . . . . . . . . . . .
17 Other than by cash or check. If any gift of $250 or more, see
page A-8. You must attach Form 8283 if over $500 . . .
18 Carryover from prior year . . . . . . . . . . .
19 Add lines 16 through 18 . . . . . . . . . . . . .

12
13
14
. .
16
17
18
. .

Casualty and
Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See page A-10.) . . . . . . . .
Job Expenses 21 Unreimbursed employee expenses—job travel, union dues, job
and Certain
education, etc. Attach Form 2106 or 2106-EZ if required. (See
Miscellaneous
page A-10.) ©
Deductions
22 Tax preparation fees . . . . . . . . . . . . .
(See
page A-10.)

Other
Miscellaneous
Deductions

2009

Instructions for Schedule A (Form 1040).

20

21
22

23 Other expenses—investment, safe deposit box, etc. List type
and amount ©
24
25
26
27
28

23
24
Add lines 21 through 23 . . . . . . . . . . . .
25
Enter amount from Form 1040, line 38
26
Multiply line 25 by 2% (.02) . . . . . . . . . . .
Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- .
Other—from list on page A-11. List type and amount ©

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27

28

29 Is Form 1040, line 38, over $166,800 (over $83,400 if married filing separately)?
Total
No.
Itemized
Your deduction is not limited. Add the amounts in the far right column for
lines 4 through 28. Also, enter this amount on Form 1040, line 40a.
Deductions

%

©

29

Yes. Your deduction may be limited. See page A-11 for the amount to enter.
30 If you elect to itemize deductions even though they are less than your standard
deduction, check here . . . . . . . . . . . . . . . . . . . ©
For Paperwork Reduction Act Notice, see Form 1040 instructions.

Cat. No. 17145C

Schedule A (Form 1040) 2009

Page 2

Schedule A (Form 1040) 2009

Worksheet
for Line 7—
New motor
vehicle
taxes

Use this
worksheet to
figure the
amount to enter
on line 7.

(Keep a copy
for your
records.)

Before you begin:

✓

You cannot take this deduction if the amount on Form 1040, line 38, is equal to or greater than
$135,000 ($260,000 if married filing jointly).

✓

See the instructions for line 7 on page A-6.

1 Enter the state and local sales and excise taxes you paid in
2009 for the purchase of any new motor vehicle(s) after
February 16, 2009 (see page A-6) . . . . . . . . .

1

2 Enter the purchase price (before taxes) of the new motor vehicle(s)

2

3 Is the amount on line 2 more than $49,500?
No.
Enter the amount from line 1.
Yes. Figure the portion of the tax from
line 1 that is attributable to the first
$49,500 of the purchase price of
each new motor vehicle and enter it
here (see page A-6).

%

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4

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5

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6

7 Enter $125,000 ($250,000 if married filing jointly) .

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7

4 Enter the amount from Form 1040, line 38 .

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5 Enter the total of any—
● Amounts from Form 2555, lines 45 and 50;
Form 2555-EZ, line 18; and Form 4563, line 15,
and
● Exclusion of income from Puerto Rico
6 Add lines 4 and 5 .

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3

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8 Is the amount on line 6 more than the amount on line 7?
Enter the amount from line 3 above on
No.
Schedule A, line 7. Do not complete the rest
of this worksheet.
Yes.

Subtract line 7 from line 6

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8

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9 Divide the amount on line 8 by $10,000. Enter the result as a
decimal (rounded to at least three places). If the result is
1.000 or more, enter 1.000 . . . . . . . . . . .
10 Multiply line 3 by line 9

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9
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10

11 Deduction for new motor vehicle taxes. Subtract line 10 from line 3. Enter the result
here and on Schedule A, line 7 . . . . . . . . . . . . . . . . . . .

11
Schedule A (Form 1040) 2009