Schedule A (1040) Itemized Deductions

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

Itemized Deductions

OMB No. 1545-0074

2019

▶ Go

to www.irs.gov/ScheduleA for instructions and the latest information.
▶ Attach to Form 1040 or 1040-SR.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.

Attachment
Sequence No. 07
Your social security number

Name(s) shown on Form 1040 or 1040-SR

DRAFT AS OF
July 19, 2019
DO NOT FILE

Medical
and
Dental
Expenses

Taxes You
Paid

Caution: Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses (see instructions) . . . . . .
2 Enter amount from Form 1040 or 1040-SR,
2
line 8b . . . . . . . . . . . . .
3 Multiply line 2 by 10% (0.10) . . . . . . . . . . . .
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
5 State and local taxes.

1

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a State and local income taxes or general sales taxes. You may include
either income taxes or general sales taxes on line 5a, but not both. If
you elect to include general sales taxes instead of income taxes,
check this box . . . . . . . . . . . . . . . . . ▶
b State and local real estate taxes (see instructions) . . . . . . .
c State and local personal property taxes . . . . . . . . . .
d Add lines 5a through 5c . . . . . . . . . . . . . . .
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing
separately) . . . . . . . . . . . . . . . . . . .
6 Other taxes. List type and amount ▶
7 Add lines 5e and 6

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10

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14

5a
5b
5c
5d
5e

6
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Interest You 8 Home mortgage interest and points. If you didn’t use all of your home
Paid
mortgage loan(s) to buy, build, or improve your home, see
Caution: Your
mortgage interest
deduction may be
limited (see
instructions).

instructions and check this box . . . . . . . . . . . ▶
a Home mortgage interest and points reported to you on Form 1098. See
instructions if limited . . . . . . . . . . . . . . . .

8a

b 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 . . . . .
▶

8b

Gifts to
Charity
Caution: If you
made a gift and
got a benefit for it,
see instructions.

Casualty and
Theft Losses

c Points not reported to you on Form 1098. See instructions for special
rules . . . . . . . . . . . . . . . . . . . . .
d Reserved . . . . . . . . . . . . . . . . . . . .
e Add lines 8a through 8c . . . . . . . . . . . . . . .
9 Investment interest. Attach Form 4952 if required. See instructions
10 Add lines 8e and 9
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11 Gifts by cash or check. If you made any gift of $250 or more, see
instructions . . . . . . . . . . . . . . . . . . .
12 Other than by cash or check. If you made any gift of $250 or more,
see instructions. You must attach Form 8283 if over $500 . . . .
13 Carryover from prior year . . . . . . . . . . . . . .
14 Add lines 11 through 13 . . . . . . . . . . . . . . . .

8c
8d
8e
9
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11
12
13
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15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Other—from list in instructions. List type and amount ▶

15

Other
Itemized
Deductions
16
Total
17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on
Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . . . . . . . .
17
Itemized
Deductions 18 If you elect to itemize deductions even though they are less than your standard
deduction, check this box .

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For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR.

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Cat. No. 17145C

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Schedule A (Form 1040 or 1040-SR) 2019