Instructions for IRS Form 1040 Schedule a - Itemized Deductions 2018

December 11, 2018 "Instructions For Irs Form 1040 Schedule A - Itemized Deductions" contain the updated filing procedures for the IRS-issued Form 1040. Download your copy of the instructions by clicking the link below.

IRS Form 1040 is a tax form issued by the United States Internal Revenue Service.

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Department of the Treasury
Internal Revenue Service
2018 Instructions for Schedule A
(Form 1040)
Itemized
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
Deductions
your standard deduction.
If you itemize, you can deduct a part of your medical and dental expenses, and
amounts you paid for certain taxes, interest, contributions, and other expenses. You
can also deduct certain casualty and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for
2018, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz-
ed deductions.
Don't include on Schedule A items deducted elsewhere, such as on Form 1040
!
or Schedule C, C-EZ, E, or F.
CAUTION
Section references are to the Internal
ing separately) of indebtedness. Higher
Expired deduction for mortgage in-
Revenue Code unless otherwise noted.
limitations apply if you are deducting
surance premiums. At the time these
mortgage interest from indebtedness in-
instructions went to print, the deduction
Future Developments. For the latest
curred on or before December 15, 2017.
for mortgage insurance premiums had
information about developments related
See
Line 8
for more information.
expired. You can't claim a deduction for
to Schedule A (Form 1040) and its in-
No deduction for home equity loan in-
amounts paid or accrued after 2017. To
structions, such as legislation enacted af-
terest. No matter when the indebted-
find out if legislation extended the de-
ter they were published, go to
IRS.gov/
ness was incurred, you can no longer de-
duction so you can claim it on your 2018
ScheduleA.
duct the interest from a loan secured by
return, go to IRS.gov/ScheduleA.
your home to the extent the loan pro-
Standard mileage rates. The standard
What's New
ceeds weren't used to buy, build, or im-
mileage rate allowed for operating ex-
prove your home. See
Line 8
for more
penses for a car when you use it for
information.
Overall limitation on itemized deduc-
medical reasons increased to 18 cents a
tions no longer applies. There is no
No miscellaneous itemized deductions
mile. The 2018 rate for use of your vehi-
longer an overall limitation on itemized
allowed. You can no longer claim any
cle to do volunteer work for certain
deductions based on your adjusted gross
miscellaneous itemized deductions, in-
charitable organizations remains at 14
income; however, there may be other
cluding the deduction for unreimbursed
cents a mile.
limitations that impact the amount of
job expenses. Miscellaneous itemized
itemized deductions you can claim on
deductions are those deductions that
Medical and Dental
Schedule A.
would have been subject to the 2 percent
of adjusted gross income limitation. See
Limitation on the deduction for state
Expenses
Line
16, later, for a list of other itemized
and local taxes. You can’t deduct more
deductions you can still claim in addi-
than $10,000 ($5,000 if married filing
You can deduct only the part of your
tion to the ones claimed using lines 1
separate) of your total state and local
medical and dental expenses that ex-
through 15.
taxes, including income taxes (or gener-
ceeds 7.5% of the amount of your adjus-
al sales taxes, if elected instead of in-
Limitation on the deduction for casu-
ted gross income on Form 1040, line 7.
come taxes), real estate taxes, and per-
alty and theft losses. You can no lon-
sonal property taxes. See
Line 5
for
ger deduct a personal casualty or theft
If you received a distribution
more information.
loss unless the loss is from a federally
!
from a health savings account
declared disaster.
or a medical savings account in
No deduction for foreign taxes paid
CAUTION
2018, see Pub. 969 to figure your deduc-
for real estate. You can no longer de-
Higher limitation threshold for cer-
tion.
duct foreign taxes you paid on real es-
tain
charitable
contributions. For
tate.
most gifts by cash or check, the total
Deceased taxpayer. Certain medical
amount of such contributions that can be
Limitation on deduction for home
expenses paid out of a deceased taxpay-
deducted is now limited to 60% of your
mortgage interest. You may be able to
er's estate can be claimed on the de-
contributions base, instead of 50%. See
deduct mortgage interest only on the
ceased taxpayer's final return. See Pub.
Pub. 526 for more information.
first $750,000 ($375,000 if married fil-
502 for details.
A-1
Dec 10, 2018
Cat. No. 53061X
Department of the Treasury
Internal Revenue Service
2018 Instructions for Schedule A
(Form 1040)
Itemized
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
Deductions
your standard deduction.
If you itemize, you can deduct a part of your medical and dental expenses, and
amounts you paid for certain taxes, interest, contributions, and other expenses. You
can also deduct certain casualty and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for
2018, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz-
ed deductions.
Don't include on Schedule A items deducted elsewhere, such as on Form 1040
!
or Schedule C, C-EZ, E, or F.
CAUTION
Section references are to the Internal
ing separately) of indebtedness. Higher
Expired deduction for mortgage in-
Revenue Code unless otherwise noted.
limitations apply if you are deducting
surance premiums. At the time these
mortgage interest from indebtedness in-
instructions went to print, the deduction
Future Developments. For the latest
curred on or before December 15, 2017.
for mortgage insurance premiums had
information about developments related
See
Line 8
for more information.
expired. You can't claim a deduction for
to Schedule A (Form 1040) and its in-
No deduction for home equity loan in-
amounts paid or accrued after 2017. To
structions, such as legislation enacted af-
terest. No matter when the indebted-
find out if legislation extended the de-
ter they were published, go to
IRS.gov/
ness was incurred, you can no longer de-
duction so you can claim it on your 2018
ScheduleA.
duct the interest from a loan secured by
return, go to IRS.gov/ScheduleA.
your home to the extent the loan pro-
Standard mileage rates. The standard
What's New
ceeds weren't used to buy, build, or im-
mileage rate allowed for operating ex-
prove your home. See
Line 8
for more
penses for a car when you use it for
information.
Overall limitation on itemized deduc-
medical reasons increased to 18 cents a
tions no longer applies. There is no
No miscellaneous itemized deductions
mile. The 2018 rate for use of your vehi-
longer an overall limitation on itemized
allowed. You can no longer claim any
cle to do volunteer work for certain
deductions based on your adjusted gross
miscellaneous itemized deductions, in-
charitable organizations remains at 14
income; however, there may be other
cluding the deduction for unreimbursed
cents a mile.
limitations that impact the amount of
job expenses. Miscellaneous itemized
itemized deductions you can claim on
deductions are those deductions that
Medical and Dental
Schedule A.
would have been subject to the 2 percent
of adjusted gross income limitation. See
Limitation on the deduction for state
Expenses
Line
16, later, for a list of other itemized
and local taxes. You can’t deduct more
deductions you can still claim in addi-
than $10,000 ($5,000 if married filing
You can deduct only the part of your
tion to the ones claimed using lines 1
separate) of your total state and local
medical and dental expenses that ex-
through 15.
taxes, including income taxes (or gener-
ceeds 7.5% of the amount of your adjus-
al sales taxes, if elected instead of in-
Limitation on the deduction for casu-
ted gross income on Form 1040, line 7.
come taxes), real estate taxes, and per-
alty and theft losses. You can no lon-
sonal property taxes. See
Line 5
for
ger deduct a personal casualty or theft
If you received a distribution
more information.
loss unless the loss is from a federally
!
from a health savings account
declared disaster.
or a medical savings account in
No deduction for foreign taxes paid
CAUTION
2018, see Pub. 969 to figure your deduc-
for real estate. You can no longer de-
Higher limitation threshold for cer-
tion.
duct foreign taxes you paid on real es-
tain
charitable
contributions. For
tate.
most gifts by cash or check, the total
Deceased taxpayer. Certain medical
amount of such contributions that can be
Limitation on deduction for home
expenses paid out of a deceased taxpay-
deducted is now limited to 60% of your
mortgage interest. You may be able to
er's estate can be claimed on the de-
contributions base, instead of 50%. See
deduct mortgage interest only on the
ceased taxpayer's final return. See Pub.
Pub. 526 for more information.
first $750,000 ($375,000 if married fil-
502 for details.
A-1
Dec 10, 2018
Cat. No. 53061X
Examples of Medical and
The supplemental part of Medicare
More information. Pub. 502 discusses
insurance (Medicare B).
Dental Payments You Can't
the types of expenses you can and can’t
The premiums you pay for Medi-
deduct. It also explains when you can
Deduct
care Part D insurance.
deduct capital expenses and special care
A program to stop smoking and for
The cost of diet food.
expenses for disabled persons.
prescription medicines to alleviate nico-
Cosmetic surgery unless it was
Examples of Medical and
tine withdrawal.
necessary to improve a deformity related
Dental Payments You Can
A weight-loss program as treat-
to a congenital abnormality, an injury
ment for a specific disease (including
Deduct
from an accident or trauma, or a disfig-
obesity) diagnosed by a doctor.
uring disease.
To the extent you weren't reimbursed,
Medical treatment at a center for
Life insurance or income protec-
you can deduct what you paid for:
drug or alcohol addiction.
tion policies.
Insurance premiums for medical
Medical aids such as eyeglasses,
The Medicare tax on your wages
and dental care, including premiums for
contact lenses, hearing aids, braces,
and tips or the Medicare tax paid as part
qualified long-term care insurance con-
crutches, wheelchairs, and guide dogs,
of the self-employment tax or household
tracts as defined in Pub. 502. But see
including the cost of maintaining them.
employment taxes.
Limit on long-term care premiums you
Surgery to improve defective vi-
If you were age 65 or older but
can
deduct, later. Reduce the insurance
sion, such as laser eye surgery or radial
not entitled to social security
TIP
premiums by any self-employed health
keratotomy.
benefits, you can deduct premi-
insurance deduction you claimed on
Lodging expenses (but not meals)
ums you voluntarily paid for Medicare A
Schedule 1 (Form 1040), line 29. You
while away from home to receive medi-
coverage.
can't deduct insurance premiums paid
cal care provided by a physician in a
Nursing care for a healthy baby.
with pretax dollars because the premi-
hospital or a medical care facility related
But you may be able to take a credit for
ums aren't included in box 1 of your
to a hospital, provided there was no sig-
the amount you paid. See the Instruc-
Form(s) W-2. If you are a retired public
nificant element of personal pleasure,
tions for Form 2441.
safety officer, you can't deduct any pre-
recreation, or vacation in the travel.
Illegal operations or drugs.
miums you paid to the extent they were
Don't deduct more than $50 a night for
Imported drugs not approved by
paid for with a tax-free distribution from
each person who meets the requirements
the U.S. Food and Drug Administration
your retirement plan.
in Pub. 502 under Lodging.
(FDA). This includes foreign-made ver-
Ambulance service and other trav-
If, during 2018, you were an el-
sions of U.S.-approved drugs manufac-
el costs to get medical care. If you used
!
igible trade adjustment assis-
tured without FDA approval.
your own car, you can claim what you
tance (TAA) recipient, an alter-
Nonprescription medicines, other
CAUTION
spent for gas and oil to go to and from
native TAA (ATAA) recipient, reemploy-
than insulin (including nicotine gum and
the place you received the care; or you
ment TAA (RTAA) recipient, or Pension
certain nicotine patches).
can claim 18 cents a mile. Add parking
Benefit Guaranty Corporation (PBGC)
Travel your doctor told you to take
and tolls to the amount you claim under
payee, you must reduce your insurance
for rest or a change.
either method.
premiums by any amounts used to figure
Funeral, burial, or cremation costs.
Cost of breast pumps and supplies
the health coverage tax credit. See
that assist lactation.
Line 1
Line
1, later.
Limit on long-term care premiums
Prescription medicines or insulin.
Medical and Dental
you can deduct. The amount you can
Acupuncturists, chiropractors, den-
deduct for qualified long-term care in-
Expenses
tists, eye doctors, medical doctors, occu-
surance contracts (as defined in Pub.
pational therapists, osteopathic doctors,
502) depends on the age, at the end of
Enter the total of your medical and den-
physical therapists, podiatrists, psychia-
2018, of the person for whom the premi-
tal expenses, after you reduce these ex-
trists, psychoanalysts (medical care on-
ums were paid. See the following chart
penses by any payments received from
ly), and psychologists.
for details.
insurance or other sources. See
Reim-
Medical examinations, X-ray and
bursements, later.
laboratory services, insulin treatment,
IF the person was,
THEN the most
If advance payments of the premium
and whirlpool baths your doctor ordered.
at the end of 2018,
you can deduct
tax credit were made, or you think you
Diagnostic
tests,
such
as
a
age . . .
is . . .
may be eligible to claim a premium tax
full-body scan, pregnancy test, or blood
credit, fill out Form 8962 before filling
40 or under
$ 420
sugar test kit.
out Schedule A, line 1. See Pub. 502 for
Nursing help (including your share
41–50
$ 780
how to figure your medical and dental
of the employment taxes paid). If you
51–60
$ 1,560
expenses deduction.
paid someone to do both nursing and
61–70
$ 4,160
housework, you can deduct only the cost
of the nursing help.
71 or older
$ 5,200
Hospital care (including meals and
lodging), clinic costs, and lab fees.
Qualified long-term care services
(see Pub. 502).
A-2
Don't forget to include insur-
as a dependent because she received wa-
Federal estate and gift taxes. How-
ance premiums you paid for
ges of $4,150 in 2018. You can include
ever, see
Line
16, later, if you had in-
TIP
medical and dental care. How-
on line 1 any medical and dental expen-
come in respect of a decedent.
ever, if you claimed the self-employed
ses you paid in 2018 for your mother.
Certain state and local taxes, in-
health insurance deduction on Schedule
cluding tax on gasoline, car inspection
Insurance premiums for certain non-
1 (Form 1040), line 29, reduce the pre-
fees, assessments for sidewalks or other
dependents. You may have a medical
miums by the amount on line 29.
improvements to your property, tax you
or dental insurance policy that also cov-
paid for someone else, and license fees
ers an individual who isn't your depend-
If, during 2018, you were an el-
(for example, marriage, driver's, and
ent (for example, a nondependent child
!
igible trade adjustment assis-
pet).
under age 27). You can't deduct any pre-
tance (TAA) recipient, an alter-
Foreign personal or real property
CAUTION
miums attributable to this individual, un-
native TAA (ATAA) recipient, reemploy-
taxes.
less he or she is a person described un-
ment TAA (RTAA) recipient, or Pension
der
Whose medical and dental expenses
Line 5
Benefit Guaranty Corporation (PBGC)
can you
include, earlier. However, if
payee, you must complete Form 8885
you had family coverage when you add-
The deduction for state and local taxes is
before completing Schedule A, line 1.
ed this individual to your policy and
limited to $10,000 ($5,000 if married fil-
When figuring the amount of insurance
your premiums didn't increase, you can
ing married separately). State and local
premiums you can deduct on Sched-
enter on line 1 the full amount of your
taxes are the taxes that you include on
ule A, don’t include any of the following.
medical and dental insurance premiums.
lines 5a, 5b, and 5c.
See Pub. 502 for more information.
Any amounts you included on
Form 8885, line 4 or on Form 14095
Include taxes imposed by a U.S. pos-
Reimbursements. If your insurance
(The Health Coverage Tax Credit
session with your state and local taxes
company paid the provider directly for
(HCTC) Reimbursement Request Form).
on lines 5a, 5b, and 5c. However, don't
part of your expenses, and you paid only
Any qualified health insurance
include any U.S. possession taxes you
the amount that remained, include on
coverage premiums you paid to "U.S.
paid that are allocable to excluded in-
line 1 only the amount you paid. If you
Treasury–HCTC" for eligible coverage
come.
received a reimbursement in 2018 for
months for which you received the bene-
medical or dental expenses you paid in
You may want to take a credit
fit of the advance monthly payment pro-
2018, reduce your 2018 expenses by this
for U.S. possession tax instead
TIP
gram.
amount. If you received a reimburse-
of a deduction. See the instruc-
Any advance monthly payments
ment in 2018 for prior year medical or
tions for Schedule 3 (Form 1040),
your health plan administrator received
dental expenses, don't reduce your 2018
line 48, for details.
from the IRS, as shown on Form 1099-H
expenses by this amount. However, if
(Health Coverage Tax Credit (HCTC)
you deducted the expenses in the earlier
Line 5a
Advance Payments).
year and the deduction reduced your tax,
you must include the reimbursement in
Whose medical and dental expenses
You can elect to deduct state
income on Schedule 1 (Form 1040),
can you include? You can include
!
and local general sales taxes
line 21. See Pub. 502 for details on how
medical and dental bills you paid in
instead of state and local in-
to figure the amount to include.
CAUTION
2018 for anyone who was one of the fol-
come taxes. You can't deduct both.
Cafeteria plans. You can’t deduct
lowing either when the services were
amounts that have already been exclu-
State and Local Income
provided or when you paid for them.
ded from your income; so, don’t include
Yourself and your spouse.
Taxes
on line 1 insurance premiums paid by an
All dependents you claim on your
employer-sponsored health insurance
If you don't elect to deduct general sales
return.
plan (cafeteria plan) unless the premi-
taxes, include on line 5a the state and lo-
Your child whom you don't claim
ums are included in box 1 of your
cal income taxes listed next.
as a dependent because of the rules for
Form(s) W-2. Also, don't include any
State and local income taxes with-
children of divorced or separated pa-
other medical and dental expenses paid
held from your salary during 2018. Your
rents. See Child of divorced or separa-
by the plan unless the amount paid is in-
Form(s) W-2 will show these amounts.
ted parents in Pub. 502 for more infor-
cluded in box 1 of your Form(s) W-2.
Forms W-2G, 1099-G, 1099-R, and
mation.
1099-MISC may also show state and lo-
Any person you could have claim-
cal income taxes withheld.
ed as a dependent on your return except
Taxes You Paid
State and local income taxes paid
that person received $4,150 or more of
in 2018 for a prior year, such as taxes
gross income or filed a joint return.
Taxes You Can't Deduct
paid with your 2017 state or local in-
Any person you could have claim-
come tax return. Don't include penalties
ed as a dependent except that you, or
Federal income and most excise
or interest.
your spouse if filing jointly, can be
taxes.
State and local estimated tax pay-
claimed as a dependent on someone
Social security, Medicare, federal
ments made during 2018, including any
else's 2018 return.
unemployment (FUTA), and railroad re-
part of a prior year refund that you chose
Example. You provided over half of
tirement (RRTA) taxes.
to have credited to your 2018 state or lo-
your mother's support but can't claim her
Customs duties.
cal income taxes.
A-3
Mandatory contributions you made
You must keep your actual re-
State Sales Tax Table for your state.
!
to the California, New Jersey, or New
ceipts showing general sales
Read down the “At least–But less than”
York Nonoccupational Disability Bene-
taxes paid to use this method.
columns for your state and find the line
CAUTION
fit Fund, Rhode Island Temporary Disa-
that includes your 2018 income. If mar-
Trade or business items. Don't include
bility Benefit Fund, or Washington State
ried filing separately, don't include your
sales taxes paid on items used in your
Supplemental Workmen's Compensation
spouse's income.
trade or business. Instead, go to the in-
Fund.
Note. The family size column refers to
structions for the form you are using to
Mandatory contributions to the
report business income and expenses to
the number of dependents listed on
Alaska, California, New Jersey, or Penn-
see if you can deduct these taxes.
page 1 of Form 1040 (and any continua-
sylvania state unemployment fund.
tion sheets) plus you and, if you are fil-
Mandatory contributions to state
Refund of general sales taxes. If you
ing a joint return, your spouse. If you are
family leave programs, such as the New
received a refund of state or local gener-
married and not filing a joint return, you
Jersey Family Leave Insurance (FLI)
al sales taxes in 2018 for amounts paid
can include your spouse in family size
in 2018, reduce your actual 2018 state
program and the California Paid Family
only in certain circumstances, which are
Leave program.
and local general sales taxes by this
described in Pub. 501.
amount. If you received a refund of state
Don't reduce your deduction by any:
or local general sales taxes in 2018 for
Income. Your 2018 income is the
State or local income tax refund or
prior year purchases, don't reduce your
amount shown on your Form 1040,
credit you expect to receive for 2018, or
2018 state and local general sales taxes
line 7, plus any nontaxable items, such
Refund of, or credit for, prior year
by this amount. However, if you deduc-
as the following.
state and local income taxes you actually
ted your actual state and local general
Tax-exempt interest.
received in 2018. Instead, see the in-
sales taxes in the earlier year and the de-
Veterans' benefits.
structions for Schedule 1 (Form 1040),
duction reduced your tax, you may have
Nontaxable combat pay.
line 10.
to include the refund in income on
Workers' compensation.
State and Local General
Schedule 1 (Form 1040), line 21. See
Nontaxable part of social security
Sales Taxes
Recoveries in Pub. 525 for details.
and railroad retirement benefits.
Nontaxable part of IRA, pension,
If you elect to deduct state and local
Optional Sales Tax Tables
or annuity distributions. Don't include
general sales taxes instead of income
rollovers.
Instead of using your actual expenses,
taxes, you must check the box on
Public assistance payments.
you can use the 2018 Optional State
line 5a. To figure your state and local
Sales Tax Table and the 2018 Optional
general sales tax deduction, you can use
What if you lived in more than one
Local Sales Tax Tables at the end of
either your actual expenses or the op-
state? If you lived in more than one
these instructions to figure your state
tional sales tax tables.
state during 2018, use the following
and local general sales tax deduction.
steps to figure the amount to put on
You may also be able to add the state
Actual Expenses
line 1 of the worksheet.
and local general sales taxes paid on cer-
1. Look up the table amount for
Generally, you can deduct the actual
tain specified items.
each state using the rules stated earlier.
state and local general sales taxes (in-
To figure your state and local general
(If there is no table for a state, the table
cluding compensating use taxes) you
sales tax deduction using the tables,
paid in 2018 if the tax rate was the same
amount for that state is considered to be
complete the State and Local General
zero.)
as the general sales tax rate.
Sales Tax Deduction Worksheet or use
2. Multiply the table amount of each
Food, clothing, and medical supplies.
the Sales Tax Deduction Calculator at
state by a fraction, the numerator of
Sales taxes on food, clothing, and medi-
IRS.gov/SalesTax.
cal supplies are deductible as a general
which is the number of days you lived in
If your filing status is married
the state during 2018 and the denomina-
sales tax even if the tax rate was less
!
filing separately, both you and
tor of which is the total number of days
than the general sales tax rate.
your spouse elect to deduct
in the year (365).
CAUTION
Motor vehicles. Sales taxes on motor
sales taxes, and your spouse elects to
3. If you also lived in a locality dur-
vehicles are deductible as a general sales
use the optional sales tax tables, you al-
ing 2018 that imposed a local general
tax even if the tax rate was different than
so must use the tables to figure your
sales tax, complete a separate worksheet
the general sales tax rate. However, if
state and local general sales tax deduc-
you paid sales tax on a motor vehicle at
for each state you lived in using the pro-
tion.
rated amount from step (2) for that state
a rate higher than the general sales tax,
on line 1 of its worksheet. Otherwise,
you can deduct only the amount of the
combine the prorated table amounts
tax that you would have paid at the gen-
Instructions for the State and
eral sales tax rate on that vehicle. In-
from step (2) and enter the total on
Local General Sales Tax
clude any state and local general sales
line 1 of a single worksheet.
Deduction Worksheet
taxes paid for a leased motor vehicle.
Example. You lived in State A from
Motor vehicles include cars, motor-
Line 1. If you lived in the same state
January 1 through August 31, 2018 (243
cycles, motor homes, recreational vehi-
for all of 2018, enter the applicable
days), and in State B from September 1
cles, sport utility vehicles, trucks, vans,
amount, based on your 2018 income and
through December 31, 2018 (122 days).
and off-road vehicles.
family size, from the 2018 Optional
A-4
State and Local General Sales Tax Deduction
Worksheet—Line 5a
Keep for Your Records
Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at
IRS.gov/
SalesTax.
TIP
Before you begin:
See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2018, or
Had any nontaxable income in 2018.
1. Enter your state general sales taxes from the 2018 Optional State Sales Tax Table
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
$
Next. If, for all of 2018, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Jersey, or Rhode Island, 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, Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, North
Carolina, South Carolina, Tennessee, Utah, or Virginia in 2018?
No. Enter -0-.
$
2.
. . . . . . . . . . . . .
Yes. Enter your base local general sales taxes from the 2018 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2018? Residents of California and Nevada, see the
instructions for line 3 of the worksheet.
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 2018, see the instructions for line 3 of the
.
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Did you enter -0- on line 2?
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?
No. Multiply line 2 by line 3.
$
. . . . . . . . . . . . . . . . . . . . 6.
Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state
during 2018, see the instructions for line 6 of the worksheet.
7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the
$
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 5a. Be sure to check the box on
$
that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
A-5

Download Instructions for IRS Form 1040 Schedule a - Itemized Deductions 2018

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