Schedule A (1040) Itemized Deductions

Itemized Deductions

SCHEDULE A
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)

▶ Attach

to Form 1040.

▶ See

OMB No. 1545-0074

2010

Instructions for Schedule A (Form 1040).

Attachment
Sequence No. 07
Your social security number

Name(s) shown on Form 1040

Medical
and
Dental
Expenses

Caution. Do not include expenses reimbursed or paid by others.
Medical and dental expenses (see instructions) . . . . .
1
Enter amount from Form 1040, line 38
2
Multiply line 2 by 7.5% (.075) . . . . . . . . . . .
3
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . .
State and local (check only one box):
a
Income taxes, or
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5
b
General sales taxes
6 Real estate taxes (see instructions) . . . . . . . . .
6
7 New motor vehicle taxes from line 11 of the worksheet on
back (for certain vehicles purchased in 2009). Skip this line if
you checked box 5b . . . . . . . . . . . . . .
7
8 Other taxes. List type and amount ▶
8
9 Add lines 5 through 8 . . . . . . . . . . . . . . . .
10 Home mortgage interest and points reported to you on Form 1098 10
1
2
3
4
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12 Points not reported to you on Form 1098. See instructions for
special rules . . . . . . . . . . . . . . . . .
12
13 Mortgage insurance premiums (see instructions) . . . . .
13
14 Investment interest. Attach Form 4952 if required. (See instructions.) 14
15 Add lines 10 through 14 . . . . . . . . . . . . . . .

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15

16 Gifts by cash or check. If you made any gift of $250 or more,
see instructions . . . . . . . . . . . . . . . .
16
17 Other than by cash or check. If any gift of $250 or more, see
If you made a
gift and got a
instructions. You must attach Form 8283 if over $500 . . .
17
benefit for it,
18 Carryover from prior year . . . . . . . . . . . .
18
see instructions. 19 Add lines 16 through 18 . . . . . . . . . . . . . . .

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Casualty and
Theft Losses

19

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20

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27

Taxes You
Paid

Interest
You Paid
Note.
Your mortgage
interest
deduction may
be limited (see
instructions).

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11 Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see instructions
and show that person’s name, identifying no., and address ▶

Gifts to
Charity

20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) .

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Job Expenses 21 Unreimbursed employee expenses—job travel, union dues,
and Certain
job education, etc. Attach Form 2106 or 2106-EZ if required.
Miscellaneous
21
(See instructions.) ▶
Deductions
22 Tax preparation fees . . . . . . . . . . . . .
22
23 Other expenses—investment, safe deposit box, etc. List type
and amount ▶

Other
Miscellaneous
Deductions

24
25
26
27
28

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

28

29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount
Total
on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . .
29
Itemized
Deductions 30 If you elect to itemize deductions even though they are less than your standard
deduction, check here

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For Paperwork Reduction Act Notice, see Form 1040 instructions.

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Cat. No. 17145C

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▶
Schedule A (Form 1040) 2010

Page 2

Schedule A (Form 1040) 2010

Worksheet
for Line 7—
New motor
vehicle
taxes

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

(Attach to Form
1040.)

Before you begin:

✓

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

✓

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

1 Enter the state and local sales and excise taxes you paid in 2010
for the purchase of any new motor vehicle(s) after February 16,
2009, and before January 1, 2010 (see instructions) . . . .

1

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

2

3 Is the amount on line 2 more than $49,500?
No.
Enter the amount from line 1.
Yes. Figure the portion of the tax from
line 1 that is attributable to the first
$49,500 of the purchase price of
each new motor vehicle and enter it
here (see instructions).
4 Enter the amount from Form 1040, line 38 .

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4

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5

}

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

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6

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

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7

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3

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10

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

Subtract line 7 from line 6

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8

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

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9
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11 Deduction for new motor vehicle taxes. Subtract line 10 from line 3. Enter the result
here and on Schedule A, line 7 . . . . . . . . . . . . . . . . . . .

11
Schedule A (Form 1040) 2010