U.S. Individual Income Tax Return

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Page 1 of 14 of 2009 Instructions for Schedule A (Form 1040) 12:53 - 27-OCT-2009
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Department of the Treasury
Internal Revenue Service

2009 Instructions for Schedule A
(Form 1040)
Itemized
Deductions

Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal
income tax will be less if you take the larger of your itemized deductions or your standard
deduction.
If you itemize, you can deduct a part of your medical and dental expenses and unreimbursed employee business expenses, and amounts you paid for certain taxes, interest,
contributions, and miscellaneous expenses. You can also deduct certain casualty and theft
losses.
If you and your spouse paid expenses jointly and are filing separate returns for 2009, see
Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

Do not include on Schedule A items deducted elsewhere, such as on Form 1040
or Schedule C, C-EZ, E, or F.

Section references are to the Internal
Revenue Code unless otherwise noted.

What’s New
Schedule B. Schedule B, Interest and Ordi-

nary Dividends, is no longer associated
with Schedule A. Schedules A and B are
now separate schedules.
New motor vehicle taxes. You can deduct
certain state and local sales and excise
taxes you paid in 2009 for the purchase of a
new motor vehicle. If your state does not
have a sales tax, you may be able to deduct
certain other fees or taxes. See the instructions for line 7 on page A-6.
Increase in personal casualty and theft loss
limit. Generally, each personal casualty or

theft loss is limited to the excess of the loss
over $500. In addition, the
10%-of-adjusted-gross-income (AGI) limit
continues to apply to the net loss.
Credit or debit card convenience fees. If
you pay your income tax (including estimated tax payments) by credit or debit
card, you may be able to deduct the convenience fee you are charged by the card
processor to pay using your credit or debit
card. See the instructions for line 23 that
begins on page A-10.
Standard mileage rates. The 2009 rate for

use of your vehicle to get medical care is 24
cents a mile. The special rate for charitable
use of your vehicle to provide relief related
to a Midwestern disaster area has expired.

Medical and Dental
Expenses
You can deduct only the part of your medical and dental expenses that exceeds 7.5%
of the amount on Form 1040, line 38.
Pub. 502 discusses the types of expenses you can and cannot deduct. It also
explains when you can deduct capital expenses and special care expenses for disabled persons.

If you received a distribution
from a health savings account
or a medical savings account in
2009, see Pub. 969 to figure
your deduction.

Examples of Medical and
Dental Payments You Can
Deduct
To the extent you were not reimbursed, you
can deduct what you paid for:
• Insurance premiums for medical and
dental care, including premiums for qualified long-term care contracts as defined in
Pub. 502. But see Limit on long-term care
premiums you can deduct on page A-2. Reduce the insurance premiums by any
self-employed health insurance deduction
you claimed on Form 1040, line 29. You
cannot deduct insurance premiums paid
with pretax dollars because the premiums
are not included in box 1 of your Form(s)
W-2. If you are a retired public safety officer, you cannot deduct any premiums you
paid to the extent they were paid for with a
tax-free distribution from your retirement
plan.

A-1
Cat. No. 53061X

If, during 2009, you were an eligible trade adjustment assistance (TAA) recipient,
alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty
Corporation pension recipient, you must reduce your insurance premiums by any
amounts used to figure the health coverage
tax credit. See the instructions for line 1 on
page A-2.

• Prescription medicines or insulin.
• Acupuncturists, chiropractors, den-

tists, eye doctors, medical doctors, occupational therapists, osteopathic doctors,
physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only),
and psychologists.
• Medical examinations, X-ray and laboratory services, insulin treatment, and
whirlpool baths your doctor ordered.
• Diagnostic tests, such as a full-body
scan, pregnancy test, or blood sugar test kit.
• Nursing help (including your share of
the employment taxes paid). If you paid
someone to do both nursing and housework, you can deduct only the cost of the
nursing help.
• Hospital care (including meals and
lodging), clinic costs, and lab fees.
• Qualified long-term care services (see
Pub. 502).
• The supplemental part of Medicare insurance (Medicare B).
• The premiums you pay for Medicare
Part D insurance.
• A program to stop smoking and for
prescription medicines to alleviate nicotine
withdrawal.

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• A weight-loss program as treatment
for a specific disease (including obesity)
diagnosed by a doctor.
• Medical treatment at a center for drug
or alcohol addiction.
• Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches,
wheelchairs, and guide dogs, including the
cost of maintaining them.
• Surgery to improve defective vision,
such as laser eye surgery or radial keratotomy.
• Lodging expenses (but not meals)
while away from home to receive medical
care in a hospital or a medical care facility
related to a hospital, provided there was no
significant element of personal pleasure,
recreation, or vacation in the travel. Do not
deduct more than $50 a night for each eligible person.
• Ambulance service and other travel
costs to get medical care. If you used your
own car, you can claim what you spent for
gas and oil to go to and from the place you
received the care; or you can claim 24 cents
a mile. Add parking and tolls to the amount
you claim under either method.

If you were age 65 or older but
not entitled to social security
TIP
benefits, you can deduct premiums you voluntarily paid for
Medicare A coverage.
• Nursing care for a healthy baby. But
you may be able to take a credit for the
amount you paid. See the instructions for
Form 1040, line 48.
• Illegal operations or drugs.
• Imported drugs not approved by the
U.S. Food and Drug Administration
(FDA). This includes foreign-made versions of U.S.-approved drugs manufactured
without FDA approval.
• Nonprescription medicines (including
nicotine gum and certain nicotine patches).
• Travel your doctor told you to take for
rest or a change.
• Funeral, burial, or cremation costs.

Note. Certain medical expenses paid out of

Medical and Dental
Expenses

a deceased taxpayer’s estate can be claimed
on the deceased taxpayer’s final return. See
Pub. 502 for details.
Limit on long-term care premiums you can
deduct. The amount you can deduct for

qualified long-term care contracts (as defined in Pub. 502) depends on the age, at
the end of 2009, of the person for whom the
premiums were paid. See the chart below
for details.
IF the person
was, at the end
of 2009, age . . .

THEN the most
you can deduct
is . . .

40 or under

$ 320

41–50

$ 600

51–60

$ 1,190

61–70

$ 3,180

71 or older

$ 3,980

Examples of Medical and
Dental Payments You
Cannot Deduct
• The cost of diet food.
• Cosmetic surgery unless it was neces-

sary to improve a deformity related to a
congenital abnormality, an injury from an
accident or trauma, or a disfiguring disease.
• Life insurance or income protection
policies.
• The Medicare tax on your wages and
tips or the Medicare tax paid as part of the

self-employment tax or household employment taxes.

Line 1
Enter the total of your medical and dental
expenses (see page A-1), after you reduce
these expenses by any payments received
from insurance or other sources. See Reimbursements on this page.

Do not forget to include insurance premiums you paid for
medical and dental care. But if
you claimed the self-employed
health insurance deduction on Form 1040,
line 29, reduce the premiums by the amount
on line 29.

TIP

Note. If, during 2009, you were an eligible
trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or
Pension Benefit Guaranty Corporation pension recipient, you must complete Form
8885 before completing Schedule A, line 1.
When figuring the amount of insurance
premiums you can deduct on Schedule A,
do not include:
• Any amounts you included on Form
8885, line 4,
• Any qualified health insurance premiums you paid to “U.S. Treasury — HCTC,”
or
• Any health coverage tax credit advance payments shown in box 1 of Form
1099-H.
Whose medical and dental expenses can
you include? You can include medical and

dental bills you paid for anyone who was
one of the following either when the services were provided or when you paid for
them.

A-2

• Yourself and your spouse.
• All dependents you claim on your re-

turn.

• Your child whom you do not claim as
a dependent because of the rules for children of divorced or separated parents.
• Any person you could have claimed as
a dependent on your return except that person received $3,650 or more of gross income or filed a joint return.
• Any person you could have claimed as
a dependent except that you, or your spouse
if filing jointly, can be claimed as a dependent on someone else’s 2009 return.
Example. You provided over half of
your mother’s support but cannot claim her
as a dependent because she received wages
of $3,650 in 2009. You can include on line
1 any medical and dental expenses you paid
in 2009 for your mother.
Reimbursements. If your insurance com-

pany paid the provider directly for part of
your expenses, and you paid only the
amount that remained, include on line 1
only the amount you paid. If you received a
reimbursement in 2009 for medical or dental expenses you paid in 2009, reduce your
2009 expenses by this amount. If you received a reimbursement in 2009 for prior
year medical or dental expenses, do not
reduce your 2009 expenses by this amount.
But if you deducted the expenses in the
earlier year and the deduction reduced your
tax, you must include the reimbursement in
income on Form 1040, line 21. See Pub.
502 for details on how to figure the amount
to include.
Cafeteria plans. Do not include on line 1

insurance premiums paid by an
employer-sponsored health insurance plan
(cafeteria plan) unless the premiums are
included in box 1 of your Form(s) W-2.
Also, do not include any other medical and
dental expenses paid by the plan unless the
amount paid is included in box 1 of your
Form(s) W-2.

Taxes You Paid
Taxes You Cannot Deduct
• Federal income and most excise taxes.
• Social security, Medicare, federal un-

employment (FUTA), and railroad retirement (RRTA) taxes.
• Customs duties.
• Federal estate and gift taxes. But see
the instructions for line 28 on page A-11.
• Certain state and local taxes, including: tax on gasoline, car inspection fees,
assessments for sidewalks or other improvements to your property, tax you paid
for someone else, and license fees (marriage, driver’s, dog, etc.).

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Line 5
You can elect to deduct state
and local general sales taxes instead of state and local income
taxes. You cannot deduct
both.

State and Local Income
Taxes
If you deduct state and local income taxes,
check box a on line 5. Include on this line
the state and local income taxes listed below.
• State and local income taxes withheld
from your salary during 2009. Your
Form(s) W-2 will show these amounts.
Forms W-2G, 1099-G, 1099-R, and
1099-MISC may also show state and local
income taxes withheld.
• State and local income taxes paid in
2009 for a prior year, such as taxes paid
with your 2008 state or local income tax
return. Do not include penalties or interest.
• State and local estimated tax payments made during 2009, including any
part of a prior year refund that you chose to
have credited to your 2009 state or local
income taxes.
• Mandatory contributions you made to
the California, New Jersey, or New York
Nonoccupational Disability Benefit Fund,
Rhode Island Temporary Disability Benefit
Fund, or Washington State Supplemental
Workmen’s Compensation Fund.
• Mandatory contributions to the
Alaska, New Jersey, or Pennsylvania state
unemployment fund.
Do not reduce your deduction by any:
• State or local income tax refund or
credit you expect to receive for 2009, or
• Refund of, or credit for, prior year
state and local income taxes you actually
received in 2009. Instead, see the instructions for Form 1040, line 10.

State and Local General
Sales Taxes
If you elect to deduct state and local general
sales taxes, you must check box b on line
5. To figure your deduction, you can use
either your actual expenses or the optional
sales tax tables.

You cannot deduct new motor
vehicle taxes on line 7 of
Schedule A if you make this
election.

Actual Expenses
Generally, you can deduct the actual state
and local general sales taxes (including
compensating use taxes) you paid in 2009
if the tax rate was the same as the general
sales tax rate. However, sales taxes on
food, clothing, medical supplies, and motor
vehicles are deductible as a general sales
tax even if the tax rate was less than the
general sales tax rate. If you paid sales tax

on a motor vehicle at a rate higher than the
general sales tax rate, you can deduct only
the amount of tax that you would have paid
at the general sales tax rate on that vehicle.
Motor vehicles include cars, motorcycles,
motor homes, recreational vehicles, sport
utility vehicles, trucks, vans, and off-road
vehicles. Also include any state and local
general sales taxes paid for a leased motor
vehicle. Do not include sales taxes paid on
items used in your trade or business.

You must keep your actual receipts showing general sales
taxes paid to use this method.
Refund of general sales taxes. If you received a refund of state or local general
sales taxes in 2009 for amounts paid in
2009, reduce your actual 2009 state and
local general sales taxes by this amount. If
you received a refund of state or local general sales taxes in 2009 for prior year
purchases, do not reduce your 2009 state
and local general sales taxes by this
amount. But if you deducted your actual
state and local general sales taxes in the
earlier year and the deduction reduced your
tax, you may have to include the refund in
income on Form 1040, line 21. See Recoveries in Pub. 525 for details.

Optional Sales Tax Tables
Instead of using your actual expenses, you
can use the tables on pages A-12 through
A-14 to figure your state and local general
sales tax deduction. You may also be able
to add the state and local general sales taxes
paid on certain specified items.
To figure your state and local general
sales tax deduction using the tables, complete the worksheet on page A-4 or use the
2009 Sales Tax Deduction Calculator on
the IRS website. To use the 2009 Sales Tax
Deduction Calculator, go to www.irs.gov
and enter “Sales tax deduction calculator”
in the search box.

If your filing status is married
filing separately, both you and
your spouse elect to deduct
sales taxes, and your spouse
elects to use the optional sales tax tables,
you also must use the tables to figure your
state and local general sales tax deduction.

Instructions for Line 5b
Worksheet
Line 1. If you lived in the same state for all

of 2009, enter the applicable amount, based
on your 2009 income and exemptions, from
the optional state sales tax table for your
state on page A-12 or A-13. Read down the
“At least – But less than” columns for your
state and find the line that includes your
2009 income. If married filing separately,
do not include your spouse’s income. Your
2009 income is the amount shown on your
Form 1040, line 38, plus any nontaxable
items, such as the following.
• Tax-exempt interest.

A-3

• A voucher received or payment made
for such voucher under the CARS “cash for
clunkers” program.
• Veterans’ benefits.
• Nontaxable combat pay.
• Workers’ compensation.
• Nontaxable unemployment compensation.
• Nontaxable part of social security and
railroad retirement benefits.
• Nontaxable part of IRA, pension, or
annuity distributions. Do not include rollovers.
• Public assistance payments.
• Economic recovery payments.
The exemptions column refers to the number of exemptions claimed on Form 1040,
line 6d.
What if you lived in more than one
state? If you lived in more than one state
during 2009, look up the table amount for
each state using the above rules. If there is
no table for your state, the table amount is
considered to be zero. Multiply the table
amount for each state you lived in by a
fraction. The numerator of the fraction is
the number of days you lived in the state
during 2009 and the denominator is the total number of days in the year (365). Enter
the total of the prorated table amounts for
each state on line 1. However, if you also
lived in a locality during 2009 that imposed
a local general sales tax, do not enter the
total on line 1. Instead, complete a separate
worksheet for each state you lived in and
enter the prorated amount for that state on
line 1.
Example. You lived in State A from
January 1 through August 31, 2009 (243
days), and in State B from September 1
through December 31, 2009 (122 days).
The table amount for State A is $500. The
table amount for State B is $400. You
would figure your state general sales tax as
follows.
State A:
State B:
Total

$500 x 243/365 =
$400 x 122/365 =
=

$333
134
$467

If none of the localities in which you
lived during 2009 imposed a local general
sales tax, enter $467 on line 1 of your
worksheet. Otherwise, complete a separate
worksheet for State A and State B. Enter
$333 on line 1 of the State A worksheet and
$134 on line 1 of the State B worksheet.
Line 2. If you checked the “No” box, enter

-0- on line 2, and go to line 3. If you
checked the “Yes” box and lived in the
same locality for all of 2009, enter the applicable amount, based on your 2009 income and exemptions, from the optional
local sales tax table for your locality on
page A-14. Read down the “At least – But
less than” columns for your locality and
find the line that includes your 2009 income. See the line 1 instructions on this
page to figure your 2009 income. The ex-

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emptions column refers to the number of
exemptions claimed on Form 1040, line 6d.
What if you lived in more than one locality? If you lived in more than one locality during 2009, look up the table amount
for each locality using the above rules. If
there is no table for your locality, the table
amount is considered to be zero. Multiply
the table amount for each locality you lived
in by a fraction. The numerator of the fraction is the number of days you lived in the

locality during 2009 and the denominator is
the total number of days in the year (365).
If you lived in more than one locality in the
same state and the local general sales tax
rate was the same for each locality, enter
the total of the prorated table amounts for
each locality in that state on line 2. Otherwise, complete a separate worksheet for
lines 2 through 6 for each locality and enter
each prorated table amount on line 2 of the
applicable worksheet.

Example. You lived in Locality 1 from
January 1 through August 31, 2009 (243
days), and in Locality 2 from September 1
through December 31, 2009 (122 days).
The table amount for Locality 1 is $100.
The table amount for Locality 2 is $150.
You would figure the amount to enter on
line 2 as follows. Note that this amount
may not equal your local sales tax deduction, which is figured on line 6 of the worksheet.

State and Local General Sales Tax Deduction Worksheet—Line 5b
(See the Instructions for Line 5b Worksheet that begin on page A-3.)

Keep for Your Records

Before you begin: See the instructions for line 1 on page A-3 if you:
⻫
⻫

Lived in more than one state during 2009, or
Had any nontaxable income in 2009.

1. Enter your state general sales taxes from the applicable table on page A-12 or A-13 (see page A-3) . . 1. $
Next. If, for all of 2009, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky,
Maine, Maryland, Massachusetts, Michigan, New Jersey, Rhode Island, or West Virginia, skip lines 2
through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2.
2. Did you live in Alaska, Arizona, Arkansas, California (Los Angeles County only), Colorado, Georgia,
Illinois, Louisiana, Missouri, New York State, North Carolina, South Carolina, Tennessee, Utah, or
Virginia in 2009?
No. Enter -0Yes. Enter your local general sales taxes from the applicable
table on page A-14 (see page A-3)

}

...........

2. $

3. Did your locality impose a local general sales tax in 2009? Residents of California
and Nevada see page A-5.
No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.
Yes. Enter your local general sales tax rate, but omit the percentage sign. For
example, if your local general sales tax rate was 2.5%, enter 2.5. If your local
general sales tax rate changed or you lived in more than one locality in the same
state during 2009, see page A-5. (If you do not know your local general sales tax
rate, contact your local government.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

.

4. Did you enter -0- on line 2 above?
No. Skip lines 4 and 5 and go to line 6.
Yes. Enter your state general sales tax rate (shown in the table heading for your
state), but omit the percentage sign. For example, if your state general sales tax
rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

.

5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) 5.

.

6. Did you enter -0- on line 2 above?
No. Multiply line 2 by line 3
Yes. Multiply line 1 by line 5. If you lived in more than one locality in
the same state during 2009, see the instructions on page A-5

}

. . . . . . . . . . . . . . . . . . 6. $

7. Enter your state and local general sales taxes paid on specified items, if any (see page A-5) . . . . . . . . 7. $
8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all
your state and local general sales tax deduction worksheets, if you completed more than one, on
Schedule A, line 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $

A-4

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Locality 1:
Locality 2:
Total

$100 x 243/365 =
$150 x 122/365 =
=

$ 67
50
$117

Locality 1:
Locality 2:

1.00 x 243/365 =
1.75 x 122/365 =

0.666
0.585

Line 6. If you lived in more than one localLine 3. If you lived in California, check the

“No” box if your combined state and local
general sales tax rate is 8.0034%. Otherwise, check the “Yes” box and include on
line 3 only the part of the combined rate
that is more than 8.0034%.
If you lived in Nevada, check the “No”
box if your combined state and local general sales tax rate is 6.6764%. Otherwise,
check the “Yes” box and include on line 3
only the part of the combined rate that is
more than 6.6764%.
What if your local general sales tax rate
changed during 2009? If you checked the
“Yes” box and your local general sales tax
rate changed during 2009, figure the rate to
enter on line 3 as follows. Multiply each tax
rate for the period it was in effect by a
fraction. The numerator of the fraction is
the number of days the rate was in effect
during 2009 and the denominator is the total number of days in the year (365). Enter
the total of the prorated tax rates on line 3.
Example. Locality 1 imposed a 1% local general sales tax from January 1
through September 30, 2009 (273 days).
The rate increased to 1.75% for the period
from October 1 through December 31,
2009 (92 days). You would enter “1.189”
on line 3, figured as follows.
January 1 –
September 30:
October 1 –
December 31:
Total

1.00 x 273/365 =

0.748

1.75 x 92/365 =
=

0.441
1.189

What if you lived in more than one
locality in the same state during 2009?
Complete a separate worksheet for lines 2
through 6 for each locality in your state if
you lived in more than one locality in the
same state during 2009 and either of the
following applies.
• Each locality did not have the same
local general sales tax rate.
• You lived in Los Angeles County,
CA.
To figure the amount to enter on line 3
of the worksheet for each locality in which
you lived (except a locality for which you
used the table on page A-14 to figure your
local general sales tax deduction), multiply
the local general sales tax rate by a fraction.
The numerator of the fraction is the number
of days you lived in the locality during
2009 and the denominator is the total number of days in the year (365).
Example. You lived in Locality 1 from
January 1 through August 31, 2009 (243
days), and in Locality 2 from September 1
through December 31, 2009 (122 days).
The local general sales tax rate for Locality
1 is 1%. The rate for Locality 2 is 1.75%.
You would enter “0.666” on line 3 for the
Locality 1 worksheet and “0.585” for the
Locality 2 worksheet, figured as follows.

ity in the same state during 2009, you
should have completed line 1 only on the
first worksheet for that state and separate
worksheets for lines 2 through 6 for any
other locality within that state in which you
lived during 2009. If you checked the
“Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by
the amount that you entered on line 1 for
that state on the first worksheet.
Line 7. Enter on line 7 any state and local

general sales taxes paid on the following
specified items. If you are completing more
than one worksheet, include the total for
line 7 on only one of the worksheets.
1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle,
sport utility vehicle, truck, van, and
off-road vehicle). Also include any state
and local general sales taxes paid for a
leased motor vehicle. If the state sales tax
rate on these items is higher than the general sales tax rate, only include the amount
of tax you would have paid at the general
sales tax rate.
2. An aircraft or boat, if the tax rate was
the same as the general sales tax rate.
3. A home (including a mobile home or
prefabricated home) or substantial addition
to or major renovation of a home, but only
if the tax rate was the same as the general
sales tax rate and any of the following applies.
a. Your state or locality imposes a general sales tax directly on the sale of a home
or on the cost of a substantial addition or
major renovation.
b. You purchased the materials to build
a home or substantial addition or to perform a major renovation and paid the sales
tax directly.
c. Under your state law, your contractor
is considered your agent in the construction
of the home or substantial addition or the
performance of a major renovation. The
contract must state that the contractor is
authorized to act in your name and must
follow your directions on construction decisions. In this case, you will be considered
to have purchased any items subject to a
sales tax and to have paid the sales tax
directly.
Do not include sales taxes paid on items
used in your trade or business. If you received a refund of state or local general
sales taxes in 2009, see Refund of general
sales taxes on page A-3.

Line 6
Real Estate Taxes
Include taxes (state, local, or foreign) you
paid on real estate you own that was not

A-5

used for business, but only if the taxes are
based on the assessed value of the property.
Also, the assessment must be made uniformly on property throughout the community, and the proceeds must be used for
general community or governmental purposes. Pub. 530 explains the deductions
homeowners can take.
Do not include the following amounts
on line 6.

• Itemized charges for services to specific property or persons (for example, a
$20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons
of water consumed, or a flat charge for
mowing a lawn that had grown higher than
permitted under a local ordinance).
• Charges for improvements that tend to
increase the value of your property (for example, an assessment to build a new sidewalk). The cost of a property improvement
is added to the basis of the property. However, a charge is deductible if it is used only
to maintain an existing public facility in
service (for example, a charge to repair an
existing sidewalk, and any interest included
in that charge).
If your mortgage payments include your
real estate taxes, you can deduct only the
amount the mortgage company actually
paid to the taxing authority in 2009.
If you sold your home in 2009, any real
estate tax charged to the buyer should be
shown on your settlement statement and in
box 5 of any Form 1099-S you received.
This amount is considered a refund of real
estate taxes. See Refunds and rebates below. Any real estate taxes you paid at closing should be shown on your settlement
statement.

You must look at your real estate tax bill to decide if any nondeductible itemized charges,
such as those listed above, are
included in the bill. If your taxing authority
(or lender) does not furnish you a copy of
your real estate tax bill, ask for it.
Refunds and rebates. If you received a re-

fund or rebate in 2009 of real estate taxes
you paid in 2009, reduce your deduction by
the amount of the refund or rebate. If you
received a refund or rebate in 2009 of real
estate taxes you paid in an earlier year, do
not reduce your deduction by this amount.
Instead, you must include the refund or rebate in income on Form 1040, line 21, if
you deducted the real estate taxes in the
earlier year and the deduction reduced your
tax. See Recoveries in Pub. 525 for details
on how to figure the amount to include in
income.

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Line 7
New Motor Vehicle Taxes
If you elected to deduct state
and local general sales taxes on
line 5b, you cannot deduct new
motor vehicle taxes on line 7.
You may be able to deduct state and
local sales and excise taxes (or certain other
taxes or fees in a state without a sales tax)
paid after February 16, 2009, for the
purchase of any new motor vehicle(s). To
figure the amount you can deduct, you will
need to complete the Worksheet for Line 7
on the back of Schedule A.
If the amount on Form 1040, line 38, is
equal to or greater than $135,000
($260,000 if married filing jointly), you
cannot deduct these taxes.
Instructions for Worksheet for
Line 7
Line 1. Enter the state or local sales and
excise taxes from your sales invoice(s) relating to any new motor vehicle(s) (defined
below) you purchased after February 16,
2009.
States with no sales tax. The states of
Alaska, Delaware, Hawaii, Montana, New
Hampshire, and Oregon do not have a sales
tax. However, you may be charged other
taxes or fees on the purchase of a new motor vehicle in one of these six states that is
similar to a sales tax. The taxes or fees that
qualify must be assessed on the purchase of
the vehicle and must be based on the
vehicle’s sales price or as a per unit fee.
You can include these taxes and fees on
line 1 of the Worksheet for Line 7.
One example of a fee you can include on
line 1 of the worksheet is the 3.75% document fee when registering a title with the
Delaware Division of Motor Vehicles. The
fee is 3.75% of the purchase price.
New motor vehicle. A new motor vehicle is any of the following. The original use
of the vehicle must begin with you.
• A passenger automobile or light truck
that is self propelled, designed to transport
people or property on a street or highway,
and the gross vehicle weight rating of the
vehicle is not more than 8,500 pounds.
• A motorcycle (defined below) with a
gross vehicle weight rating of not more
than 8,500 pounds.
• A motor home (defined below).
Motorcycle. A vehicle with motive
power having a seat or saddle for the use of
the rider and designed to travel on not more
than three wheels in contact with the
ground.
Motor home. A multi-purpose vehicle
with motive power that is designed to provide temporary residential accommodations, as evidenced by the presence of at
least four of the following facilities.
• Cooking.
• Refrigeration or ice box.

• Self-contained toilet.
• Heating and/or air conditioning.
• Potable water supply system includ-

ing a faucet and sink.
• Separate 110-125 volt electrical
power supply and/or propane.
Line 2. Enter on line 2 the cost of the new
motor vehicle(s). Do not include on line 2
any state or local sales or excise taxes you
entered on line 1.
Line 3. If you check the “Yes” box, the
amount you can include for state or local
sales and excise taxes is limited to the taxes
imposed on the first $49,500 of the
purchase price of each new motor vehicle.
To figure the amount to enter on line 3, you
will need to know the rate(s) of tax that
apply in the state and locality where you
purchased each new motor vehicle. If the
state and locality where you purchased a
new motor vehicle imposes a fixed rate,
multiply the combined state and local rate
by the smaller of $49,500 or the purchase
price (before taxes) of the new motor vehicle. See Example 1 below.

Some taxing jurisdictions may provide
for a sales tax that is limited to a certain
dollar amount per purchase. One example
is Manatee County, Florida. Manatee
County charges an additional 1⁄2% (.005)
discretionary sales tax that is collected on
the first $5,000 of a purchase, not to exceed
$25. See Example 2 below.
Example 1. You purchased a new motor vehicle on April 3, 2009, for $56,500
before taxes. The state where you purchased the vehicle imposes a fixed sales tax
rate of 5% and the locality also charges a
fixed rate of 1%, for a combined fixed sales
tax rate of 6%. The amount of sales tax you
can include on line 3 is $2,970 ($49,500 ×
6% (.06)).
Example 2. You purchased a new motor vehicle in Manatee County, Florida, on
April 16, 2009, for $60,000 before taxes.
The state of Florida has a fixed sales tax
rate of 6%. The amount of sales tax you can
include on line 3 is $2,995 ($49,500 × 6%
(.06) + $25). In this example, $2,970 represents the 6% Florida sales tax and the $25 is
for the Manatee County discretionary sales
tax on the first $5,000 of the purchase price.

Line 8
Other Taxes
If you had any deductible tax not listed on
line 5, 6, or 7, list the type and amount of
tax. Enter only one total on line 8. Include
on this line:
• State and local personal property
taxes you paid, if the taxes were based on
value alone and were imposed on a yearly
basis; and
• Income tax you paid to a foreign
country or U.S. possession.

A-6

TIP

You may want to take a credit
for the foreign tax instead of a
deduction. See the instructions
for Form 1040, line 47, for de-

tails.

Interest You Paid
Whether your interest expense is treated as
investment interest, personal interest, or
business interest depends on how and when
you used the loan proceeds. See Pub. 535
for details.
In general, if you paid interest in 2009
that applies to any period after 2009, you
can deduct only amounts that apply for
2009.

Lines 10 and 11
Home Mortgage Interest
A home mortgage is any loan that is secured by your main home or second home.
It includes first and second mortgages,
home equity loans, and refinanced mortgages.
A home can be a house, condominium,
cooperative, mobile home, boat, or similar
property. It must provide basic living accommodations including sleeping space,
toilet, and cooking facilities.
Limit on home mortgage interest. If you

took out any mortgages after October 13,
1987, your deduction may be limited. Any
additional amounts borrowed after October
13, 1987, on a line-of-credit mortgage you
had on that date are treated as a mortgage
taken out after October 13, 1987. If you
refinanced a mortgage you had on October
13, 1987, treat the new mortgage as taken
out on or before October 13, 1987. But if
you refinanced for more than the balance of
the old mortgage, treat the excess as a mortgage taken out after October 13, 1987.
See Pub. 936 to figure your deduction if
either (1) or (2) below applies. If you had
more than one home at the same time, the
dollar amounts in (1) and (2) apply to the
total mortgages on both homes.
1. You took out any mortgages after October 13, 1987, and used the proceeds for
purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time
during 2009. The limit is $50,000 if married filing separately. An example of this
type of mortgage is a home equity loan
used to pay off credit card bills, buy a car,
or pay tuition.
2. You took out any mortgages after October 13, 1987, and used the proceeds to
buy, build, or improve your home, and
these mortgages plus any mortgages you
took out on or before October 13, 1987,
totaled over $1 million at any time during

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2009. The limit is $500,000 if married filing separately.

If the total amount of all mortgages is more than the fair market value of the home,
additional limits apply. See
Pub. 936.

If you and at least one other person
(other than your spouse if filing jointly)
were liable for and paid interest on the
mortgage, and the other person received the
Form 1098, attach a statement to your return showing the name and address of that
person. To the right of line 11, enter “See
attached.”

Line 10
Enter on line 10 mortgage interest and
points reported to you on Form 1098 under
your social security number (SSN). If this
form shows any refund of overpaid interest,
do not reduce your deduction by the refund.
Instead, see the instructions for Form 1040,
line 21. If you and at least one other person
(other than your spouse if filing jointly)
were liable for and paid interest on the
mortgage, and the interest was reported on
Form 1098 under the other person’s SSN,
report your share of the interest on line 11
(as explained in the line 11 instructions below).
If you paid more interest to the recipient
than is shown on Form 1098, see Pub. 936
to find out if you can deduct the additional
interest. If you can, attach a statement explaining the difference and enter “See attached” to the right of line 10.

If you are claiming the mortgage interest credit (for holders
of qualified mortgage credit
certificates issued by state or local governmental units or agencies), subtract the amount shown on Form 8396, line
3, from the total deductible interest you
paid on your home mortgage. Enter the result on line 10.

Line 11
If you did not receive a Form 1098 from the
recipient, report your deductible mortgage
interest on line 11.
If you bought your home from the recipient, be sure to show that recipient’s name,
identifying number, and address on the
dotted lines next to line 11. If the recipient
is an individual, the identifying number is
his or her social security number (SSN).
Otherwise, it is the employer identification
number. You must also let the recipient
know your SSN. If you do not show the
required information about the recipient or
let the recipient know your SSN, you may
have to pay a $50 penalty.

Line 12
Points Not Reported on
Form 1098
Points are shown on your settlement statement. Points you paid only to borrow
money are generally deductible over the
life of the loan. See Pub. 936 to figure the
amount you can deduct. Points paid for
other purposes, such as for a lender’s services, are not deductible.
Refinancing. Generally, you must deduct

points you paid to refinance a mortgage
over the life of the loan. This is true even if
the new mortgage is secured by your main
home.

person (other than your spouse if filing
jointly) were liable for and paid the premiums in connection with the loan, and the
premiums were reported on Form 1098
under the other person’s SSN, report your
share of the premiums on line 13.
Qualified mortgage insurance is mortgage insurance provided by the Department
of Veterans Affairs, the Federal Housing
Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners
Protection Act of 1998 as in effect on December 20, 2006).
Mortgage insurance provided by the Department of Veterans Affairs and the Rural
Housing Service is commonly known as a
funding fee and guarantee fee respectively.
These fees can be deducted fully in 2009 if
the mortgage insurance contract was issued
in 2009. Contact the mortgage insurance
issuer to determine the deductible amount
if it is not included in box 4 of Form 1098.
Prepaid mortgage insurance premiums. If

If you used part of the proceeds to improve your main home, you may be able to
deduct the part of the points related to the
improvement in the year paid. See Pub. 936
for details.

you paid qualified mortgage insurance premiums that are allocable to periods after the
close of the tax year, you must allocate
them over the shorter of:
• The stated term of the mortgage, or
• 84 months, beginning with the month
the insurance was obtained.

If you paid off a mortgage
early, deduct any remaining
points in the year you paid off
the mortgage.

The premiums are treated as paid in the
year to which they are allocated. If the
mortgage is satisfied before its term, no
deduction is allowed for the unamortized
balance. See Pub. 936 for details.

TIP

Line 13
Qualified Mortgage
Insurance Premiums
Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31,
2006, in connection with home acquisition
debt that was secured by your first or second home. See Prepaid mortgage insurance
premiums on this page if you paid any premiums allocable to any period after the
close of the tax year. Box 4 of Form 1098
may show the amount of premiums you
paid in 2009. If you and at least one other

A-7

Exception for certain mortgage insurance. The allocation rules, explained
above, do not apply to qualified mortgage
insurance provided by the Department of
Veterans Affairs or the Rural Housing
Service.
Limit on amount you can deduct. You

cannot deduct your mortgage insurance
premiums if the amount on Form 1040, line
38, is more than $109,000 ($54,500 if married filing separately). If the amount on
Form 1040, line 38, is more than $100,000
($50,000 if married filing separately), your
deduction is limited and you must use the
worksheet on page A-8 to figure your deduction.

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Qualified Mortgage Insurance Premiums Deduction Worksheet—
Line 13
Before you begin:

⻫

Keep for Your Records

See the instructions for line 13 on page A-7 to see if you must use this worksheet to figure
your deduction.

1. Enter the total premiums you paid in 2009 for qualified mortgage insurance for a contract issued after
December 31, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter $100,000 ($50,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . 3.
4. Is the amount on line 2 more than the amount on line 3?
No. Your deduction is not limited. Enter the amount from line 1 above on
Schedule A, line 13. Do not complete the rest of this worksheet.
Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000 ($500
if married filing separately), increase it to the next multiple of $1,000
($500 if married filing separately). For example, increase $425 to $1,000,
increase $2,025 to $3,000; or if married filing separately, increase $425
to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the
result is 1.0 or more, enter 1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Qualified mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result
here and on Schedule A, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Line 14
Investment Interest
Investment interest is interest paid on
money you borrowed that is allocable to
property held for investment. It does not
include any interest allocable to passive activities or to securities that generate tax-exempt income.
Complete and attach Form 4952 to figure your deduction.
Exception. You do not have to file Form

4952 if all three of the following apply.
1. Your investment interest expense is
not more than your investment income
from interest and ordinary dividends minus
any qualified dividends.
2. You have no other deductible investment expenses.
3. You have no disallowed investment
interest expense from 2008.

Alaska Permanent Fund dividends, including those reported
on Form 8814, are not investment income.
For more details, see Pub. 550.

Gifts to Charity
You can deduct contributions or gifts you
gave to organizations that are religious,
charitable, educational, scientific, or literary in purpose. You can also deduct what

you gave to organizations that work to prevent cruelty to children or animals. Certain
whaling captains may be able to deduct
expenses paid in 2009 for Native Alaskan
subsistence bowhead whale hunting activities. See Pub. 526 for details.
To verify an organization’s charitable
status, you can:
• Check with the organization to which
you made the donation. The organization
should be able to provide you with verification of its charitable status.
• See Pub. 78 for a list of most qualified
organizations. You can access Pub. 78 on
the IRS website at www.irs.gov under
Charities and Non-Profits then Contributors.
• Call our Tax Exempt/Government Entities Customer Account Services at
1-877-829-5500.

Examples of Qualified
Charitable Organizations
• Churches, mosques, synagogues, tem-

ples, etc.
• Boy Scouts, Boys and Girls Clubs of
America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army,
United Way, etc.
• Fraternal orders, if the gifts will be
used for the purposes listed earlier on this
page.
• Veterans’ and certain cultural groups.
• Nonprofit schools, hospitals, and organizations whose purpose is to find a cure
for, or help people who have, arthritis,
asthma, birth defects, cancer, cerebral

A-8

1.

5.
6.

.

7.

palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscular
dystrophy, tuberculosis, etc.
• Federal, state, and local governments
if the gifts are solely for public purposes.

Contributions You Can
Deduct
Contributions can be in cash, property, or
out-of-pocket expenses you paid to do volunteer work for the kinds of organizations
described earlier. If you drove to and from
the volunteer work, you can take the actual
cost of gas and oil or 14 cents a mile. Add
parking and tolls to the amount you claim
under either method. But do not deduct any
amounts that were repaid to you.
Gifts from which you benefit. If you made

a gift and received a benefit in return, such
as food, entertainment, or merchandise,
you can generally only deduct the amount
that is more than the value of the benefit.
But this rule does not apply to certain membership benefits provided in return for an
annual payment of $75 or less or to certain
items or benefits of token value. For details, see Pub. 526.
Example. You paid $70 to a charitable
organization to attend a fund-raising dinner
and the value of the dinner was $40. You
can deduct only $30.
Gifts of $250 or more. You can deduct a

gift of $250 or more only if you have a
statement from the charitable organization
showing the information in (1) and (2) next.

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1. The amount of any money contributed and a description (but not value) of
any property donated.
2. Whether the organization did or did
not give you any goods or services in return
for your contribution. If you did receive
any goods or services, a description and
estimate of the value must be included. If
you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but
it does not have to describe or value the
benefit.
In figuring whether a gift is $250 or
more, do not combine separate donations.
For example, if you gave your church $25
each week for a total of $1,300, treat each
$25 payment as a separate gift. If you made
donations through payroll deductions, treat
each deduction from each paycheck as a
separate gift. See Pub. 526 if you made a
separate gift of $250 or more through payroll deduction.

You must get the statement by
the date you file your return or
TIP
the due date (including extensions) for filing your return,
whichever is earlier. Do not attach the
statement to your return. Instead, keep it for
your records.
Limit on the amount you can deduct. See

Pub. 526 to figure the amount of your deduction if any of the following applies.
1. Your cash contributions or contributions of ordinary income property are more
than 30% of the amount on Form 1040, line
38.
2. Your gifts of capital gain property are
more than 20% of the amount on Form
1040, line 38.
3. You gave gifts of property that increased in value or gave gifts of the use of
property.

Contributions You Cannot
Deduct
• Travel expenses (including meals and

lodging) while away from home, unless
there was no significant element of personal pleasure, recreation, or vacation in
the travel.
• Political contributions.
• Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or similar
groups.
• Cost of raffle, bingo, or lottery tickets.
But you may be able to deduct these expenses on line 28. See the instructions on
page A-11 for details.
• Cost of tuition. But you may be able to
deduct this expense on line 21 (see page
A-10), or Form 1040, line 34, or take a
credit for this expense (see Form 8863).

• Value of your time or services.
• Value of blood given to a blood bank.
• The transfer of a future interest in tan-

gible personal property (generally, until the
entire interest has been transferred).
• Gifts to individuals and groups that
are run for personal profit.
• Gifts to foreign organizations. But
you may be able to deduct gifts to certain
U.S. organizations that transfer funds to
foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526
for details.
• Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business.
See section 170(f)(9).
• Gifts to groups whose purpose is to
lobby for changes in the laws.
• Gifts to civic leagues, social and
sports clubs, labor unions, and chambers of
commerce.
• Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.

Form 8283. For this purpose, the “amount
of your deduction” means your deduction
before applying any income limits that
could result in a carryover of contributions.
If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane,
you must also attach a statement from the
charitable organization to your return. The
organization may use Form 1098-C to provide the required information. If your total
deduction is over $5,000, you may also
have to get appraisals of the values of the
donated property. This amount is $500 for
certain contributions of clothing and household items (see below). See Form 8283 and
its instructions for details.
Contributions of clothing and household
items. A deduction for these contributions

will be allowed only if the items are in good
used condition or better. However, this rule
does not apply to a contribution of any single item for which a deduction of more than
$500 is claimed and for which you include
a qualified appraisal and Form 8283 with
your tax return.
Recordkeeping. If you gave property, you

Line 16
Gifts by Cash or Check
Enter on line 16 the total gifts you made in
cash or by check (including out-of-pocket
expenses).
Recordkeeping. For any contribution

made in cash, regardless of the amount, you
must maintain as a record of the contribution a bank record (such as a canceled
check or credit card statement) or a written
record from the charity. The written record
must include the name of the charity, date,
and amount of the contribution. If you
made contributions through payroll deduction, see Pub. 526 for information on the
records you must keep. Do not attach the
record to your tax return. Instead, keep it
with your other tax records.

Line 17
Other Than by Cash or
Check
Enter your contributions of property. If you
gave used items, such as clothing or furniture, deduct their fair market value at the
time you gave them. Fair market value is
what a willing buyer would pay a willing
seller when neither has to buy or sell and
both are aware of the conditions of the sale.
For more details on determining the value
of donated property, see Pub. 561.
If the amount of your deduction is more
than $500, you must complete and attach

A-9

should keep a receipt or written statement
from the organization you gave the property to, or a reliable written record, that
shows the organization’s name and address, the date and location of the gift, and a
description of the property. For each gift of
property, you should also keep reliable
written records that include:
• How you figured the property’s value
at the time you gave it. If the value was
determined by an appraisal, keep a signed
copy of the appraisal.
• The cost or other basis of the property
if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its
fair market value.
• How you figured your deduction if
you chose to reduce your deduction for
gifts of capital gain property.
• Any conditions attached to the gift.

If your total deduction for gifts
of property is over $500, you
gave less than your entire interest in the property, or you made
a “qualified conservation contribution,”
your records should contain additional information. See Pub. 526 for details.

Line 18
Carryover From Prior Year
Enter any carryover of contributions that
you could not deduct in an earlier year because they exceeded your adjusted gross
income limit. See Pub. 526 for details.

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Casualty and Theft
Losses
Line 20
Complete and attach Form 4684 to figure
the amount of your loss to enter on line 20.
You may be able to deduct part or all of
each loss caused by theft, vandalism, fire,
storm, or similar causes, and car, boat, and
other accidents. You may also be able to
deduct money you had in a financial institution but lost because of the insolvency or
bankruptcy of the institution.
You can deduct personal casualty or
theft losses only to the extent that:
1. The amount of each separate casualty
or theft loss is more than $500, and
2. The total amount of all losses during
the year (reduced by the $500 limit discussed in (1) above) is more than 10% of
the amount on Form 1040, line 38.
Exception for disaster losses. The 10% of

AGI limitation does not apply to a casualty
loss that occurred in an area determined by
the President of the United States to warrant federal disaster assistance.
For information on disaster losses, see
Pub. 547.
Special rules apply if you had both gains
and losses from casualties or thefts. See
Form 4684 and its instructions for details.
Use Schedule A, line 23, to deduct the
costs of proving that you had a property
loss. Examples of these costs are appraisal
fees and photographs used to establish the
amount of your loss.

• Travel expenses for employment
away from home if that period of employment exceeds 1 year. See Pub. 529 for an
exception for certain federal employees.
• Travel as a form of education.
• Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment.
• Club dues.
• Expenses of adopting a child. But you
may be able to take a credit for adoption
expenses. See Form 8839 for details.
• Fines and penalties.
• Expenses of producing tax-exempt income.

Line 21
Unreimbursed Employee
Expenses
Enter the total ordinary and necessary job
expenses you paid for which you were not
reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not
considered reimbursements.)
An ordinary expense is one that is common and accepted in your field of trade,
business, or profession. A necessary expense is one that is helpful and appropriate
for your business. An expense does not
have to be required to be considered necessary.
But you must fill in and attach Form
2106 if either (1) or (2) below applies.
1. You claim any travel, transportation,
meal, or entertainment expenses for your
job.
2. Your employer paid you for any of
your job expenses that you would otherwise report on line 21.

Job Expenses and
Certain Miscellaneous
Deductions

If you used your own vehicle,
are using the standard mileage
TIP
rate, and (2) above does not apply, you may be able to file
Form 2106-EZ instead.

You can deduct only the part of these expenses that exceeds 2% of the amount on
Form 1040, line 38.

If you do not have to file Form 2106 or
2106-EZ, list the type and amount of each
expense on the dotted line next to line 21. If
you need more space, attach a statement
showing the type and amount of each expense. Enter the total of all these expenses
on line 21.

Pub. 529 discusses the types of expenses that can and cannot be deducted.

Examples of Expenses You
Cannot Deduct
• Political contributions.
• Legal expenses for personal matters

that do not produce taxable income.
• Lost or misplaced cash or property.
• Expenses for meals during regular or
extra work hours.
• The cost of entertaining friends.
• Commuting expenses. See Pub. 529
for the definition of commuting.

Do not include on line 21 any
educator expenses you deducted on Form 1040, line 23.
Examples of other expenses to include
on line 21 are:
• Safety equipment, small tools, and
supplies needed for your job.
• Uniforms required by your employer
that are not suitable for ordinary wear.

A-10

• Protective clothing required in your
work, such as hard hats, safety shoes, and
glasses.
• Physical examinations required by
your employer.
• Dues to professional organizations
and chambers of commerce.
• Subscriptions to professional journals.
• Fees to employment agencies and
other costs to look for a new job in your
present occupation, even if you do not get a
new job.
• Certain business use of part of your
home. For details, including limits that apply, use TeleTax topic 509 (see page 93 of
the Form 1040 instructions) or see Pub.
587.
• Certain educational expenses. For details, use TeleTax topic 513 (see page 93 of
the Form 1040 instructions) or see Pub.
970. Reduce your educational expenses by
any tuition and fees deduction you claimed
on Form 1040, line 34.
TIP

You may be able to take a credit
for your educational expenses
instead of a deduction. See
Form 8863 for details.

Line 22
Tax Preparation Fees
Enter the fees you paid for preparation of
your tax return, including fees paid for filing your return electronically. If you paid
your tax by credit or debit card, include the
convenience fee you were charged on line
23 instead of this line.

Line 23
Other Expenses
Enter the total amount you paid to produce
or collect taxable income and manage or
protect property held for earning income.
But do not include any personal expenses.
List the type and amount of each expense
on the dotted lines next to line 23. If you
need more space, attach a statement showing the type and amount of each expense.
Enter one total on line 23.
Examples of expenses to include on line
23 are:
• Certain legal and accounting fees.
• Clerical help and office rent.
• Custodial (for example, trust account)
fees.
• Your share of the investment expenses of a regulated investment company.
• Certain losses on nonfederally insured
deposits in an insolvent or bankrupt financial institution. For details, including limits
that apply, see Pub. 529.
• Casualty and theft losses of property
used in performing services as an employee

Page 11 of 14 of 2009 Instructions for Schedule A (Form 1040)

12:53 - 27-OCT-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

from Form 4684, lines 36 and 42b, or Form
4797, line 18a.
• Deduction for repayment of amounts
under a claim of right if $3,000 or less.
• Convenience fee charged by the card
processor for paying your income tax (including estimated tax payments) by credit
or debit card. The deduction is claimed for
the year in which the fee was charged to
your card.

Other Miscellaneous
Deductions
Line 28
Only the expenses listed next can be deducted on this line. List the type and
amount of each expense on the dotted lines
next to line 28. If you need more space,
attach a statement showing the type and

amount of each expense. Enter one total on
line 28.

• Gambling losses, but only to the extent of gambling winnings reported on
Form 1040, line 21.
• Casualty and theft losses of
income-producing property from Form
4684, lines 36 and 42b, or Form 4797, line
18a.
• Loss from other activities from
Schedule K-1 (Form 1065-B), box 2.
• Federal estate tax on income in respect of a decedent.
• Amortizable bond premium on bonds
acquired before October 23, 1986.
• Deduction for repayment of amounts
under a claim of right if over $3,000. See
Pub. 525 for details.
• Certain unrecovered investment in a
pension.
• Impairment-related work expenses of
a disabled person.

Itemized Deductions Worksheet—Line 29

For more details, see Pub. 529.

Total Itemized
Deductions
Line 29
Use the worksheet below to figure the
amount to enter on line 29 if the amount on
Form 1040, line 38, is over $166,800
($83,400 if married filing separately).

Line 30
If you elect to itemize for state tax or other
purposes even though your itemized deductions are less than your standard deduction,
check the box on line 30.

Keep for Your Records

1. Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 . . . . . . . . . . . . . .
2. Enter the total of the amounts from Schedule A, lines 4, 14, and 20, plus any gambling and casualty
or theft losses included on line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2.

Be sure your total gambling and casualty or theft losses are clearly identified on the
dotted lines next to line 28.
3. Is the amount on line 2 less than the amount on line 1?
STOP
No.
Your deduction is not limited. Enter the amount from line 1 above on Schedule A,
line 29.
Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter $166,800 ($83,400) if married filing separately) . . . . . . . . . . . . . . . . . . . 6.
7. Is the amount on line 6 less than the amount on line 5?
STOP
No.
Your deduction is not limited. Enter the amount from line 1
above on Schedule A, line 29.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Multiply line 7 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Divide line 9 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Total itemized deductions. Subtract line 11 from line 1. Enter the result here and on Schedule A,
line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

A-11

Page 12 of 14 of 2009 Instructions for Schedule A (Form 1040)

12:53 - 27-OCT-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2009 Optional State and Certain Local Sales Tax Tables
Income
At
least

But
less
than

Exemptions
1

2

3

4

Exemptions
5

Over
5

1

2

3

4.0000% Arizona

Alabama

4

Exemptions
5

Over
5

1

2

3

5.6000% Arkansas

4

Exemptions
5

Over
5

1

2

3
1, 2

6.0000% California

4

Exemptions
5

Over
5

1

2

3

4

8.0034% Colorado

5

Over
5

2.9000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

203
310
365
413

239
362
425
479

264
397
465
524

282
424
496
558

298
446
521
586

319
477
557
626

219
364
443
514

237
393
478
553

249
412
499
577

258
425
516
596

265
436
529
610

274
451
546
630

343
573
697
808

355
591
719
833

105
171
206
239

114
184
223
257

119
193
233
268

123
200
240
276

127
205
246
283

131
212
254
292

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

458
500
540
578
615

530
576
621
663
704

578
627
675
720
763

615
667
717
764
809

645
700
752
801
848

688
746
800
852
901

579
641
702
759
815

623
688
752
812
871

650
718
783
846
906

670
739
807
871
932

686
757
825
890
953

708 742 818 867 904 934 975 776 831 865 891 911
781 816 899 952 992 1025 1069 862 921 958 986 1008
851 887 976 1034 1077 1111 1159 945 1009 1049 1078 1102
917 954 1049 1110 1156 1193 1243 1025 1092 1135 1166 1191
982 1017 1118 1183 1231 1270 1324 1102 1174 1218 1251 1278

939
1038
1134
1226
1314

269
297
324
351
376

288
318
347
375
401

301
331
361
390
417

310
341
372
401
429

317
349
380
410
438

327
360
392
422
451

666 759 822 870 910 967 891
737 836 903 955 998 1059 999
801 906 977 1032 1077 1141 1098
868 978 1053 1110 1158 1225 1200
930 1045 1122 1183 1232 1302 1295

951
1064
1167
1273
1372

988
1105
1210
1319
1420

1016
1135
1242
1353
1456

1039
1159
1268
1380
1485

1434
1604
1758
1916
2064

411
461
506
554
598

438
490
537
586
631

454
508
556
606
653

467
521
570
621
668

477
532
582
633
681

491
547
597
650
698

1271 1407 1499 1571 1630 1713 1816 1910 1970 2014 2050 2099 2039 2221 2337 2424 2495 2591 2504 2624 2701 2757 2803 2865

842

882

908

927

943

963

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

Connecticut

1069
1192
1303
1418
1524

287
475
574
662

1103
1222
1327
1434
1532

319
526
635
731

1211
1339
1454
1569
1675

340
559
674
775

1280
1415
1535
1656
1767

6.0000% District of Columbia1 5.8130% Florida

356
584
704
809

1332
1472
1596
1721
1835

368
604
727
835

1374
1518
1645
1774
1891

386
631
760
872

1431
1580
1712
1846
1967

285
482
589
686

1208
1358
1496
1638
1771

309
519
633
736

1284
1441
1584
1731
1869

323
542
660
767

1332
1493
1639
1790
1931

6.0000% Georgia

334
559
681
790

1367
1531
1680
1834
1977

1395
1562
1713
1869
2014

4.0000% Hawaii

4.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

216
369
452
526

229
392
479
557

238
406
496
576

244
416
508
590

249
424
518
601

256
435
531
616

177
303
373
436

188
320
393
458

194
330
405
472

199
337
414
482

203
343
421
490

208
352
430
501

228
385
471
549

249
419
512
594

263
440
537
623

291
486
591
685

147
240
290
335

160
260
313
361

169
272
328
377

175
281
339
389

179
289
347
399

186
299
359
412

245
388
462
526

280
440
523
594

302
474
562
639

319
500
593
673

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

593
656
717
774
829

628
694
758
818
875

649
717
783
845
904

665
735
802
865
925

677
748
816
880
942

694
766
836
901
964

495
550
604
656
706

519
577
633
686
738

534
593
651
705
758

546
605
664
719
773

554
615
674
730
784

566
628
688
745
800

621
689
755
819
880

671
744
814
881
946

703 727 746 771
778 804 824 852
851 878 901 931
920 950 973 1005
987 1018 1043 1077

377
416
454
491
527

405
447
487
525
563

423
466
507
547
586

436
480
523
563
602

447
492
535
576
616

461
507
552
594
635

583
637
687
735
780

658
718
774
826
876

707
771
830
886
939

745 775 817
811 844 889
873 908 957
932 969 1020
987 1026 1080

902
1005
1096
1189
1274

952
1060
1156
1254
1343

983
1094
1193
1293
1385

1006
1119
1220
1322
1416

1024
1139
1241
1345
1440

575
645
708
774
835

614
686
752
820
883

638
712
779
849
914

656
731
800
870
936

670
747
816
888
955

690 840 943
768 923 1035
839 997 1116
912 1071 1197
979 1139 1272

1010
1107
1193
1280
1358

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

1048 774 808 830 845 858 874 964 1034
1166 871 908 931 948 962 980 1083 1159
1270 959 999 1023 1042 1056 1075 1191 1273
1376 1049 1092 1118 1137 1153 1174 1303 1390
1473 1133 1178 1206 1227 1243 1265 1408 1499
1718 1807 1862 1902 1933 1976 1590 1647 1681 1707 1727 1754 1982 2096

6.0000% Illinois

Idaho
300
466
553
630

388
596
703
797

415
636
750
849

437
670
788
892

469
716
842
951

233
376
453
522

259
416
500
574

276
442
530
607

289
461
552
633

299
477
570
653

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

700 809 882
766 883 961
830 954 1037
890 1021 1109
949 1086 1178

939
1022
1101
1176
1248

985
1072
1155
1232
1307

1050
1142
1229
1311
1389

586
647
706
763
817

643
708
771
831
889

680
747
813
875
935

707
777
844
908
970

729 760
801 833
869 904
935 972
998 1037

1494 892 968 1017
1641 999 1080 1133
1772 1096 1183 1238
1906 1197 1288 1347
2030 1292 1387 1449
1977 2196 2343 2457 2552 2684 1816 1930 2003

1054
1173
1280
1391
1495

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

1028
1140
1242
1346
1444

1173
1296
1406
1520
1626

1270
1400
1517
1637
1748

Kentucky

1345
1481
1603
1727
1842

1407
1548
1673
1802
1920

6.0000% Louisiana

1084
1205
1314
1427
1533

242
399
483
559

257
421
510
588

268
438
529
611

276
451
545
629

288
470
567
653

159
271
333
388

172
292
358
416

180
306
374
435

186
316
386
448

191
324
395
459

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

577
639
699
757
813

629
695
759
820
879

661
730
796
860
921

686
756
825
890
953

706 733
778 807
848 879
914 947
978 1013

439
487
533
577
620

471
521
570
617
662

491
543
594
642
689

506
559
611
661
708

517
572
625
676
724

120,000 889 959 1004
140,000 997 1074 1122
160,000 1097 1178 1229
180,000 1199 1285 1340
200,000 1295 1385 1443
200,000 or more 1824 1935 2005

1038
1159
1268
1381
1486

Income

Michigan

1102
1229
1343
1460
1569

325
523
628
720

338
544
652
747

348
560
671
768

363
582
697
798

703 765 805 834 857 890
773 840 883 914 940 975
840 912 958 992 1019 1056
904 980 1028 1064 1093 1133
965 1045 1096 1134 1164 1206
1046
1161
1264
1368
1465

1132
1254
1364
1475
1577

1187
1313
1427
1542
1647

1227
1357
1474
1592
1700

1260
1393
1512
1632
1743

1061
1162
1252
1342
1424

1102
1208
1300
1393
1478

353
551
652
739

1160
1270
1367
1464
1552

1304
1441
1563
1687
1801

255
433
528
612

6.0000% Kansas

279
471
574
665

294
495
603
697

305
513
624
722

313
527
641
742

326
547
665
768

690 748 784 812 834 863
762 825 865 895 919 951
831 899 943 975 1001 1036
896 969 1015 1050 1077 1115
959 1036 1085 1122 1151 1191
1042
1159
1264
1370
1467

1126
1251
1363
1475
1579

1179
1309
1425
1542
1650

1218
1352
1471
1592
1702

1249
1386
1508
1632
1745

1292
1433
1559
1686
1802

285
453
540
616

332
525
625
712

5.3000%
364
574
682
775

389
612
726
824

410
643
762
865

438
686
812
921

685 790 860 913 958
749 862 937 995 1043
810 930 1011 1073 1124
867 994 1079 1145 1199
921 1056 1145 1214 1271

1020
1110
1195
1275
1351

994
1095
1184
1274
1357

1137
1249
1349
1449
1541

1232
1353
1459
1566
1664

1306
1432
1544
1656
1758

1366
1498
1614
1731
1837

1451
1590
1712
1834
1946

5.0000% Maryland

6.0000% Massachusetts1

5.5240%

198
334
408
473

149
252
309
361

159
268
328
382

166
278
340
396

170
285
348
405

174
291
355
413

179
299
365
423

215
349
421
487

236
382
460
529

250
402
484
557

261
418
502
577

269
431
517
594

280
448
537
616

166
269
326
378

178
288
347
401

186
299
361
416

191
308
370
426

196
315
378
435

202
324
389
447

534
590
644
696
745

410
456
502
545
588

433
481
528
574
618

448
497
545
591
636

458
508
557
604
650

467
518
567
615
661

478
530
580
629
675

548
606
662
717
770

594
656
715
773
828

624
688
749
808
866

646
711
775
835
894

664
731
795
857
916

689
757
823
886
947

426
472
517
560
602

451
498
545
589
632

467
515
562
607
651

479
528
576
621
666

488
538
586
632
677

501
551
601
647
693

646 678 697 712 723 739 843 904 943
730 763 785 800 813 830 947 1013 1055
806 842 864 881 894 912 1043 1112 1157
886 924 947 965 979 998 1143 1216 1262
961 1000 1025 1043 1058 1078 1238 1313 1361

973
1087
1190
1297
1398

997
1112
1217
1326
1428

1030
1147
1254
1365
1468

677 723 751 772 789 812
759 808 839 862 881 906
832 885 919 944 963 990
907 964 1000 1027 1048 1077
977 1037 1075 1103 1126 1156

659 691 711 726 738 755
742 775 796 812 825 843
817 852 874 891 904 923
896 932 955 973 987 1006
971 1008 1031 1049 1063 1083

2059 2102 2161 1351 1427 1475 1511 1539 1578 1378 1425 1454 1476 1494 1518 1769 1856 1912 1955 1990 2038 1384 1425 1451 1471 1487 1509

6.0000% Minnesota1

6.6890% Mississippi

7.0000% Missouri

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

215
351
424
490

236
382
461
532

249
402
485
558

258
417
502
578

266
429
516
593

277
446
535
615

224
387
476
555

239
411
505
589

248
427
524
610

255
438
537
625

268
459
562
654

393
628
750
857

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

552
610
667
721
774

597
659
719
776
831

626
690
752
811
868

647
713
776
837
895

665
732
796
858
918

688
757
823
886
948

628
696
762
825
885

666
738
807
873
936

689
764
835
903
968

707 720 739
783 798 818
856 872 894
925 942 966
991 1010 1035

954
1043
1128
1208
1284

1083
1183
1278
1366
1451

1168
1274
1376
1470
1561

1233
1345
1451
1550
1644

1286
1402
1512
1615
1713

120,000 846 907 946
140,000 948 1014 1056
160,000 1042 1112 1156
180,000 1139 1213 1260
200,000 1230 1308 1357
200,000 or more 1734 1827 1887

975
1087
1190
1295
1394

998
1113
1217
1324
1424

1030
1147
1253
1362
1464

966
1080
1182
1286
1382

1021
1141
1248
1357
1457

1056
1179
1289
1401
1504

1385
1526
1651
1777
1892

1563
1719
1857
1996
2123

1680
1846
1993
2140
2274

1770
1943
2096
2250
2390

1843
2022
2181
2340
2485

100,000
120,000
140,000
160,000
180,000

1175
1312
1437
1565
1683

7.0000% Iowa

307
496
597
685

4.0000% Maine

220
363
442
512

1065
1188
1300
1415
1521

1125
1249
1361
1477
1584

280
454
547
628

1138
1273
1394
1519
1636

333
521
618
700

2059 2105 2167 1972 2112 2201 2268 2321 2394 1971 2116 2207 2275 2329 2403 1781 2010 2163 2280 2377 2513

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

314
498
595
681

1112
1244
1363
1486
1601

280
469
571
662

2168 2222 2265 2325 1174 1232 1269 1296 1318 1349 1487 1652 1759 1841 1907 1999

6.2500% Indiana

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

353
544
643
730

1078
1207
1325
1445
1557

272
456
556
644

1081
1206
1319
1433
1538

261
447
548
638

1101
1228
1342
1458
1565

1128
1258
1374
1493
1602

451 489 519 543 576
717 776 821 858 909
855 924 976 1020 1079
975 1052 1111 1160 1227

4.2250% Nebraska

5.5000%

161
265
320
370

181
296
357
411

194
316
380
438

204
331
398
458

212
343
413
474

223
360
432
496

233
395
483
560

252
426
520
603

263
446
543
629

1360
1482
1598
1705
1808

417
461
503
544
584

462
509
555
599
641

491
541
589
634
679

513
564
614
661
707

531
584
635
683
730

555
610
663
713
762

632
698
761
821
879

679
750
817
881
942

708 730 748 772
782 806 825 851
852 878 899 927
918 946 968 998
982 1011 1035 1067

1944
2132
2298
2465
2616

638 699 739 769 793 827 956 1024
714 781 824 856 883 919 1064 1139
784 855 901 935 964 1002 1160 1241
856 931 980 1017 1047 1088 1257 1344
924 1003 1054 1092 1124 1167 1347 1439

1067
1186
1291
1398
1496

272
460
560
649

1099
1220
1329
1438
1539

279
471
574
665

1124
1248
1359
1471
1573

289
487
593
686

1158
1286
1399
1514
1619

1932 1968 2017 1887 1985 2046 2090 2126 2173 2483 2772 2961 3105 3223 3387 1296 1393 1455 1503 1542 1595 1812 1931 2005 2060 2104 2163

(Continued on next page)

A-12

Page 13 of 14 of 2009 Instructions for Schedule A (Form 1040)

12:53 - 27-OCT-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2009 Optional State and Certain Local Sales Tax Tables (Continued)
Income
At
least

But
less
than

Exemptions
1

2

3

4

Exemptions
5

Over
5

262
423
510
588

276
445
536
617

287
462
555
638

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

611
675
737
797
855

660
728
794
857
918

692
762
830
895
958

715 734 760
787 808 836
857 879 909
924 947 978
988 1013 1045

934
1048
1151
1258
1359

1001
1120
1227
1339
1443

1044
1166
1276
1390
1497

200,000 or more

Income

3

4

6.6764% New Jersey

239
389
470
543

120,000
140,000
160,000
180,000
200,000

2

4

Nevada1, 3

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

1

1076
1200
1312
1429
1537

296
475
571
656

1101
1227
1342
1460
1570

307
493
592
679

1136
1265
1382
1502
1614

244
418
514
600

260
444
544
634

271
460
563
656

Exemptions
5

Over
5

1

2

3

4

7.0000% New Mexico
278
472
577
671

284
481
588
684

Exemptions
5

Over
5

1

2

3

4

Exemptions
5

Over
5

1

2

3

4

5

1

5.0000% New York

4.0000% North Carolina

Over
5

4.8973%

292
494
603
701

218
372
455
528

236
402
491
569

248
421
513
595

256
435
530
614

263
446
543
629

273
461
561
650

145
247
303
353

154
261
320
372

159
270
330
384

163
276
338
393

166
281
344
399

171
288
352
409

206
340
412
476

225
371
448
516

237
390
471
542

246
404
487
561

253
415
501
576

263
430
519
597

679 717 741 759 773 791
754 796 821 840 856 876
827 872 899 919 936 958
897 944 973 994 1012 1035
964 1013 1044 1067 1085 1110

595
658
718
774
828

641
708
772
832
890

670
739
806
869
929

691
763
831
896
958

708 731
781 807
851 879
917 947
981 1012

399
443
486
526
565

421
466
510
552
593

434
480
526
568
610

443
491
537
580
622

451
499
546
590
632

461
510
558
603
646

534
589
641
690
738

579
637
693
746
796

607
668
726
781
833

628
691
751
807
861

645
709
770
828
883

668
734
797
856
913

901
1003
1093
1185
1270

968
1076
1172
1270
1360

1009
1122
1222
1323
1416

1040
1156
1258
1362
1458

1099
1220
1327
1436
1536

618
693
760
829
894

647
725
794
866
932

666
745
816
888
956

679
759
831
905
973

690 704 801 864
771 787 890 959
844 861 970 1044
918 936 1051 1130
987 1006 1125 1209

904
1002
1090
1179
1261

933
1035
1125
1216
1300

957
1061
1153
1246
1332

989
1096
1190
1286
1374

1055
1183
1300
1419
1530

1107
1241
1361
1484
1598

1140
1276
1399
1525
1641

1165
1303
1427
1555
1673

1184
1324
1450
1579
1698

1211
1353
1481
1611
1732

1065
1183
1288
1394
1491

1915 2017 2082 2131 2170 2224 2125 2210 2263 2302 2333 2376 1708 1824 1897 1951 1994 2052 1238 1286 1315 1337 1355 1378 1517 1623 1690 1739 1779 1833

North Dakota 5.0000% Ohio

5.5000% Oklahoma

4.5000% Pennsylvania

6.0000% Rhode Island

7.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

168
276
335
389

191
311
376
434

206
334
403
464

217
351
423
487

226
365
440
506

239
385
463
531

225
376
459
532

242
404
491
569

253
422
512
592

261
434
527
610

268
445
539
623

277
459
556
642

223
356
427
490

259
411
491
561

282
447
533
608

300
474
565
644

336
529
628
715

203
340
414
481

218
362
440
510

227
376
457
529

234
386
469
542

239
395
479
553

246
406
492
568

239
387
466
535

258
415
499
573

269
433
520
596

278
446
536
614

285
457
548
628

294
471
564
646

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

439
486
533
577
621

489
540
590
638
684

521
575
628
677
726

546
602
656
708
758

567
624
680
732
784

595
654
712
767
820

600
664
725
784
840

641
708
773
834
894

667
736
803
866
927

686
757
825
890
952

701
773
843
909
972

721
795
867
934
999

548
602
655
705
754

626
686
744
799
853

677
741
803
862
918

717 749 795
784 819 868
849 886 938
910 950 1005
969 1010 1068

543
601
657
711
763

575
636
695
751
805

595
658
718
775
831

610
674
735
794
850

622
687
749
808
865

639
704
768
828
886

599
659
716
770
823

641
704
764
821
876

666
731
794
853
909

685
752
816
876
934

701
768
834
895
954

721
791
857
920
980

120,000 681 748 792 826 853 892
140,000 767 839 887 923 953 994
160,000 846 923 973 1011 1043 1086
180,000 929 1010 1062 1103 1136 1182
200,000 1008 1091 1146 1189 1224 1272

916
1024
1121
1221
1313

974
1087
1188
1292
1389

1010
1126
1230
1337
1435

1036
1155
1261
1370
1470

1058
1178
1286
1396
1498

1086 820 924
1209 913 1026
1319 999 1119
1432 1087 1214
1536 1170 1303

994
1102
1199
1298
1391

1154 834 878 905
1274 934 981 1011
1382 1024 1075 1106
1492 1117 1171 1204
1594 1203 1259 1295

926
1033
1130
1229
1321

942
1051
1149
1249
1342

964 893 950 985
1075 991 1053 1091
1174 1079 1145 1186
1276 1168 1239 1283
1370 1251 1325 1372

1011
1120
1217
1315
1406

1032
1143
1241
1341
1433

1061
1173
1274
1376
1470

100,000
120,000
140,000
160,000
180,000

200,000 or more

Income

1048
1160
1260
1363
1459

315
497
592
674

1092
1207
1311
1417
1515

1448 1547 1613 1664 1705 1763 1808 1902 1961 2004 2039 2087 1627 1786 1893 1976 2044 2140 1668 1736 1779 1811 1837 1871 1686 1780 1838 1881 1915 1961

South Carolina

6.0000% South Dakota 4.0000% Tennessee

7.0000% Texas

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

244
408
497
575

263
438
532
615

274
457
554
640

299
496
601
693

227
363
433
495

261
415
494
563

283
449
534
608

300
475
565
642

314
496
590
671

393
619
737
841

427
671
798
909

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

647
713
778
839
897

691
762
830
895
956

719 739 756 778
792 814 832 856
863 887 906 932
929 955 975 1003
993 1020 1042 1071

551
602
651
697
741

626
683
738
789
838

675
737
795
850
902

713
777
839
896
950

744 786 825 936
811 857 905 1024
874 924 981 1109
934 986 1054 1188
990 1046 1124 1265

1010
1103
1193
1277
1358

1066
1164
1258
1346
1430

1112
1214
1311
1402
1489

1177
1283
1384
1480
1571

976
1086
1185
1285
1378

1039
1155
1259
1365
1462

1162 800 903
1290 881 993
1404 953 1072
1520 1025 1153
1626 1092 1226

971
1067
1151
1236
1313

1023
1123
1211
1300
1381

1467
1619
1755
1893
2020

1543
1701
1842
1985
2117

1606
1768
1914
2061
2197

1692
1862
2013
2167
2307

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

1079
1199
1306
1415
1515

283
470
570
658

1108
1231
1340
1451
1554

290
481
583
673

1131
1256
1367
1481
1585

1065
1169
1260
1352
1436

333
526
624
710

1124
1233
1329
1425
1512

341
541
646
739

1218
1350
1469
1590
1703

1368
1512
1641
1772
1894

454 475 505
711 743 789
844 882 934
960 1002 1061

259
438
534
620

284
479
584
676

6.2500% Utah
300
505
615
712

312
525
638
738

322
541
657
760

4.7000%

335
562
683
789

226
369
446
513

256
416
500
575

276
446
536
615

291
469
563
645

698 761 800 830 854 886
771 839 882 915 941 976
841 915 961 996 1024 1063
907 985 1035 1073 1103 1144
970 1054 1107 1146 1178 1221

575
633
689
742
793

643
707
768
825
881

687
754
819
880
938

721 748 786
791 820 861
858 889 933
921 954 1001
982 1017 1066

1055
1173
1279
1386
1485

1145
1272
1385
1500
1605

1202
1334
1452
1572
1681

1244
1381
1502
1626
1738

1278
1418
1543
1669
1784

1325 862 955 1016
1469 958 1060 1126
1598 1045 1153 1224
1728 1133 1249 1324
1847 1215 1337 1416

1063
1176
1278
1381
1476

303
488
585
670

1100
1217
1322
1428
1525

319
514
616
705

1153
1274
1382
1492
1593

1863 1972 2039 2089 2128 2182 1432 1600 1709 1793 1862 1957 2302 2536 2691 2810 2908 3043 1997 2151 2250 2323 2382 2462 1651 1802 1901 1976 2037 2122

Vermont

6.0000% Virginia

4.0000% Washington

6.5000% West Virginia

6.0000% Wisconsin

5.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

140
241
296
346

147
251
308
360

151
257
316
369

154
262
322
375

156
266
326
380

159
271
332
386

161
256
307
353

182
288
344
394

196
309
369
421

207
325
387
442

215
338
402
458

227
355
422
481

393
636
764
876

209
356
435
505

227
385
469
544

238
403
491
569

246
416
507
587

253
427
520
602

262
441
537
622

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

392
436
478
518
557

408
453
497
538
578

417
463
508
550
591

424
471
516
559
600

430
477
523
566
608

437
485
531
575
618

395
434
473
510
545

440
483
525
564
602

469
515
558
600
640

492
539
584
627
668

510
558
605
649
691

535 710 767 803 830 851 880 727 809 861 901 934 978
585 788 849 888 917 941 973 801 890 947 990 1025 1073
633 862 929 971 1002 1027 1062 873 967 1028 1075 1112 1164
679 933 1004 1049 1082 1109 1146 941 1041 1106 1155 1195 1250
723 1002 1077 1125 1160 1188 1227 1006 1111 1180 1232 1274 1332

569
629
686
741
793

613
677
738
796
851

641
707
771
831
888

661
729
795
856
916

677
747
814
877
937

699
771
840
905
967

610
684
751
820
884

632
709
778
849
915

646
724
795
867
934

656
735
807
880
947

664
744
816
890
958

675
756
829
903
972

594
663
726
791
852

654
728
795
864
928

694 724 748 782 1095
770 803 829 865 1226
840 874 902 940 1344
911 947 977 1018 1466
978 1016 1047 1089 1578

1442 862 925 965
1596 959 1029 1073
1733 1046 1121 1168
1872 1134 1215 1265
2000 1215 1300 1354

995
1105
1203
1303
1394

1018
1131
1231
1332
1425

1050
1166
1269
1373
1468

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

Wyoming

4.0000%

154
264
324
378

167
285
349
407

175
298
365
425

181
308
377
438

186
316
386
449

193
327
399
463

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

428
475
521
564
606

460
510
558
604
648

480
532
581
629
675

495
548
599
647
694

506
561
613
662
710

523
578
632
682
731

120,000
140,000
160,000
180,000
200,000

200,000 or more

282
478
585
679

1175
1314
1439
1566
1685

297
502
613
712

1226
1369
1498
1630
1752

308
520
634
736

1264
1411
1543
1678
1802

317
534
651
755

1294
1444
1578
1716
1842

329
554
674
782

1336
1489
1627
1768
1897

283
465
562
648

1094
1217
1328
1442
1547

318
520
627
722

1206
1340
1459
1581
1694

342
556
670
770

1279
1419
1544
1672
1789

359
583
702
806

1335
1479
1608
1740
1861

373
606
728
835

1380
1528
1661
1796
1920

1225 1265 1289 1307 1321 1339 1188 1280 1340 1386 1423 1475 2180 2315 2400 2464 2515 2584 2106 2289 2408 2498 2571 2672 1635 1746 1815 1866 1907 1962

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

259
440
539
628

Note. Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to
determine their local sales tax amount.
The rates for California, the District of Columbia, Massachusetts, Minnesota, Nevada, and North Carolina increased during 2009, so the rates given are averaged
over the year.
2 The California table includes the 1% uniform local sales tax rate in addition to the 7.0034% state sales tax rate.
3 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.4264% state sales tax rate.
4 Residents of Salem County should deduct only half of the amount in the state table.
1

663 708 736 757 774 797
743 792 823 846 865 890
816 869 902 926 946 973
890 946 982 1008 1030 1058
959 1019 1056 1084 1107 1137
1328 1404 1452 1487 1516 1554

A-13

Page 14 of 14 of 2009 Instructions for Schedule A (Form 1040)

12:53 - 27-OCT-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Which Optional Local Sales Tax Table Should I Use?
IF you live in
the state of...

AND you live in...

THEN use
Local Table...

Alaska

Any locality

C

Arizona

Mesa, Phoenix, or Tucson

A
B

Arkansas

Chandler, Gilbert, Glendale, Peoria, Scottsdale, Tempe, Yuma, or any other locality
Any locality

C
A

Los Angeles County
Arvada, Aurora, City of Boulder, Fort Collins, Greeley, Longmont, Thornton, or Westminster

California
Colorado

Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver
County, El Paso County, Jefferson County, Lakewood, Larimer County, City of Pueblo, Pueblo County, or
any other locality
Georgia

B
A

Any locality
Any locality
Any locality
Any locality
New York City, or one of the following counties: Albany, Allegany, Cattaraugus, Cayuga, Chemung, Clinton,
Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Monroe,
Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam,
Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Seneca, Steuben, Suffolk,
Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates
Any other locality

B

North Carolina

Any locality

A

South Carolina

Cherokee, Chesterfield, Darlington, Dillon, Horry, Jasper, Lee, Lexington, or Myrtle Beach
Any other locality

B
C

Tennessee
Utah
Virginia

Any locality
Any locality
Any locality

C

Illinois
Louisiana
Missouri
New York

A
C
C
A

D

B
B

2009 Optional Local Sales Tax Tables for Certain Local Jurisdictions
(Based on a local sales tax rate of 1 percent)
Income
At
least

But
less
than

Local Table A

Local Table B

Local Table C

Exemptions

Exemptions

Exemptions

4

5

Over
5

1

2

3

44 46 47 49
71 74 76 79
85 89 91 95
98 102 105 109

Exemptions
Over
5

1

2

45 51 55 59 61 65 56 64 69 73 76 81
72 82 88 93 96 102 89 101 109 115 120 126
86 98 105 110 115 121 106 120 129 136 142 150
99 112 120 126 131 138 121 137 147 155 162 170

36
62
76
88

1

2

3

4

5

Over
5

Local Table D

1

2

3

4

5

5

Over
5

3

4

39
65
80
93

40
68
83
96

41 42 43
69 70 72
85 86 88
98 100 102

$0
20,000
30,000
40,000

$20,000
30,000
40,000
50,000

37
61
74
85

41
67
81
93

50,000
60,000
70,000
80,000
90,000

60,000
70,000
80,000
90,000
100,000

96
106
116
125
134

105
115
126
136
145

110
121
132
142
152

114
126
137
147
157

117
129
141
151
162

122
134
146
157
167

111
122
132
142
152

124
136
148
159
170

133
146
158
170
181

140
153
166
178
190

146
159
172
185
197

153
168
181
194
207

135
148
160
172
183

152
167
180
193
205

164
179
193
207
219

172
188
203
217
230

179
196
211
226
239

189
206
222
237
252

100
111
122
132
141

105
117
128
138
148

109
120
132
142
153

111
123
134
145
156

113
125
137
148
158

115
128
140
151
162

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

147
164
180
197
213

158
177
194
211
227

166
185
202
220
237

171
191
209
227
244

176
196
214
232
249

182
202
221
240
257

165
184
201
218
235

184
204
222
241
258

196
217
236
256
274

205
227
247
267
285

213
235
255
276
295

223
246
267
289
308

198
219
237
256
274

221
244
264
285
304

237
261
282
304
323

248
273
296
318
339

258
284
307
330
351

271
298
322
346
368

155
173
190
207
224

162
181
199
217
233

167
186
204
222
239

170
190
208
226
243

173
193
211
230
247

176
197
215
234
252

200,000 or more

298 316 327 336 343 352 323 351 370 385 397 413 365 402 427 445 461 482 310 322 329 334 339 345

A-14
Printed on recycled paper