IRS Form 1040 2018 Schedule a - Itemized Deductions

What Is IRS Form 1040 Schedule A?

​IRS​​ Form 1040 Schedule A, Itemized Deductions is the document you use to calculate the amount of your itemized deductions. The form belongs to the IRS 1040 series used to calculate and submit different types of federal individual income tax returns. The schedule - also known as the IRS itemized deductions form - was issued by the Internal Revenue Service (IRS) and is revised annually. Download the fillable schedule through the link below.

Usually, you will need to pay less federal income taxes if you take your standard deductions or the larger of the itemized deductions. This form allows you to deduct some medical and dental expenses. You can also use it to deduct certain contributions, taxes, interest, casualty and theft losses, and others. If you and your spouse own property jointly and jointly paid certain expenses (e.g., home mortgage or investment interests) but are filing separate returns, look through the IRS Publication 504 to determine what joint expenses you can claim on this form. Find additional detailed information about the calculation of the itemized deductions in the official IRS-issued Instructions for Schedule A (Form 1040).

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Itemized Deductions
SCHEDULE A
OMB No. 1545-0074
(Form 1040)
2018
Go to www.irs.gov/ScheduleA for instructions and the latest information.
Attach to Form 1040.
Department of the Treasury
Attachment
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
07
Internal Revenue Service (99)
Sequence No.
Name(s) shown on Form 1040
Your social security number
Medical
Caution: Do not include expenses reimbursed or paid by others.
and
1 Medical and dental expenses (see instructions) .
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.
1
Dental
2 Enter amount from Form 1040, line 7
2
Expenses
3 Multiply line 2 by 7.5% (0.075) .
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3
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
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4
Taxes You
5 State and local taxes.
Paid
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
5a
of income taxes, check this box .
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b State and local real estate taxes (see instructions) .
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5b
c State and local personal property taxes .
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5c
d Add lines 5a through 5c .
5d
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e Enter the smaller of line 5d or $10,000 ($5,000 if married filing
separately)
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5e
6 Other taxes. List type and amount
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7 Add lines 5e and 6
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7
Interest You
8 Home mortgage interest and points. If you didn't use all of your
Paid
home mortgage loan(s) to buy, build, or improve your home,
Caution: Your
see instructions and check this box .
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mortgage interest
a Home mortgage interest and points reported to you on Form
deduction may be
limited (see
8a
1098 .
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instructions).
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
c Points not reported to you on Form 1098. See instructions for
special rules .
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8c
d Reserved .
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8d
e Add lines 8a through 8c .
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8e
9 Investment interest. Attach Form 4952 if required. See
instructions .
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10 Add lines 8e and 9
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10
Gifts to
11 Gifts by cash or check. If you made any gift of $250 or more,
Charity
see instructions
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11
12 Other than by cash or check. If any gift of $250 or more, see
If you made a
instructions. You must attach Form 8283 if over $500 .
12
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gift and got a
benefit for it,
13 Carryover from prior year
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13
see instructions.
14 Add lines 11 through 13 .
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14
Casualty and
15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
Theft Losses
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions .
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15
Other
16 Other—from list in instructions. List type and amount
Itemized
Deductions
16
Total
17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on
Itemized
17
Form 1040, line 8 .
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Deductions
18 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 the Instructions for Form 1040.
Cat. No. 17145C
Schedule A (Form 1040) 2018
Itemized Deductions
SCHEDULE A
OMB No. 1545-0074
(Form 1040)
2018
Go to www.irs.gov/ScheduleA for instructions and the latest information.
Attach to Form 1040.
Department of the Treasury
Attachment
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
07
Internal Revenue Service (99)
Sequence No.
Name(s) shown on Form 1040
Your social security number
Medical
Caution: Do not include expenses reimbursed or paid by others.
and
1 Medical and dental expenses (see instructions) .
.
.
.
.
1
Dental
2 Enter amount from Form 1040, line 7
2
Expenses
3 Multiply line 2 by 7.5% (0.075) .
.
.
.
.
.
.
.
.
.
.
3
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
.
.
.
.
.
.
.
4
Taxes You
5 State and local taxes.
Paid
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
5a
of income taxes, check this box .
.
.
.
.
.
.
.
b State and local real estate taxes (see instructions) .
.
.
.
.
5b
c State and local personal property taxes .
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5c
d Add lines 5a through 5c .
5d
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.
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing
separately)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5e
6 Other taxes. List type and amount
6
7 Add lines 5e and 6
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Interest You
8 Home mortgage interest and points. If you didn't use all of your
Paid
home mortgage loan(s) to buy, build, or improve your home,
Caution: Your
see instructions and check this box .
.
.
.
.
.
.
mortgage interest
a Home mortgage interest and points reported to you on Form
deduction may be
limited (see
8a
1098 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
instructions).
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
c Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8d
e Add lines 8a through 8c .
.
.
.
.
.
.
.
.
.
.
.
.
8e
9 Investment interest. Attach Form 4952 if required. See
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10 Add lines 8e and 9
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Gifts to
11 Gifts by cash or check. If you made any gift of $250 or more,
Charity
see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12 Other than by cash or check. If any gift of $250 or more, see
If you made a
instructions. You must attach Form 8283 if over $500 .
12
.
.
gift and got a
benefit for it,
13 Carryover from prior year
.
.
.
.
.
.
.
.
.
.
.
.
13
see instructions.
14 Add lines 11 through 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Casualty and
15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
Theft Losses
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Other
16 Other—from list in instructions. List type and amount
Itemized
Deductions
16
Total
17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on
Itemized
17
Form 1040, line 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Deductions
18 If you elect to itemize deductions even though they are less than your standard
deduction, check here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
For Paperwork Reduction Act Notice, see the Instructions for Form 1040.
Cat. No. 17145C
Schedule A (Form 1040) 2018

Download IRS Form 1040 2018 Schedule a - Itemized Deductions

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IRS Form 1040 Schedule A Instructions

Fill out the form as follows:

  1. Medical and Dental Expenses. Lines 1 - 4. Use these lines to deduct a part of your medical and dental expenses. This part should not exceed 7.5% of the amount you have indicated in Line 7 of the IRS Form 1040 as your adjusted gross income;
  2. Taxes You Paid. Lines 5 - 7. Deduct here the taxes you have paid, except for customs duties, Medicare, federal unemployment, Social Security, railroad retirement, federal income and most excise taxes, some state and local taxes (like car inspections fees, license fees, tax on gasoline, and others), federal state and gift taxes (except for income received in respect of a decedent), and foreign personal or real property taxes;
  3. Interest You Paid. Lines 8 - 10. Use this part deduct the interest you paid. The rules for deducting interest depend on the purpose of the loan, i.e., whether it was used for personal, investment, or business activities. It is not allowed to deduct personal interest. However, the homeowners can deduct (Tax Deductions for Homeowners) their home mortgage interest on this Schedule;
  4. Gifts to Charity. Lines 11 - 14. Deduct the gifts or contributions you gave to charitable, religious, scientific, or literary organizations, as well as to the organizations that aim to prevent cruelty to children or animals. Verify if the organization is eligible to receive tax-deductible contributions using the IRS website;
  5. Casualty and Theft Losses. Line 15. Use IRS Form 4684, Casualties and Thefts to calculate the amount of your loss. Enter here the amount from Line 18 (Form 4684);
  6. Other Itemized Deductions. Line 16. Check the IRS-issued instructions for the full list of additional itemized deductions you can report on this line;
  7. Total Itemized Deductions. Line 17 - 18. Self-explanatory.

File the completed Schedule A attached to your main IRS Form 1040.