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Department of the Treasury

Internal Revenue Service

2005 Instructions for Schedules A & B

(Form 1040)

Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal

Instructions for

income tax will be less if you take the larger of your itemized deductions or your standard

deduction.

Schedule A,

If you itemize, you can deduct a part of your medical and dental expenses and un-

reimbursed employee business expenses, and amounts you paid for certain taxes, interest,

contributions, and miscellaneous expenses. You can also deduct certain casualty and theft

Itemized

losses.

If you and your spouse paid expenses jointly and are filing separate returns for 2005, see

Deductions

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 Reve-

tory made after August 27, 2005. For

Examples of Medical and

nue Code unless otherwise noted.

details, see Pub. 526.

Dental Payments You Can

•

Certain whaling captains may be able

Deduct

to claim a charitable deduction for whale

hunting expenses. See Gifts to Charity on

To the extent you were not reimbursed, you

What’s New

page A-6 for more details.

can deduct what you paid for:

•

The tables and worksheet needed to

Insurance premiums for medical and

Certain cash contributions paid after

figure your state and local sales tax deduc-

dental care, including premiums for quali-

August 27, 2005, are not subject to the

tion using the optional method have been

fied long-term care contracts as defined in

overall limitation on itemized deductions

Pub. 502. But see Limit on long-term care

added to the instructions for line 5 that be-

or the 50% adjusted gross income limita-

premiums you can deduct on page A-2. Re-

gin on page A-3. Pub. 600 and Pub. 600-A

tion. See the instructions for line 15b on

do not apply for 2005.

duce the insurance premiums by any

page A-7.

•

self-employed health insurance deduction

Line 29 has been added to elect to

•

Casualty and theft losses that occurred

you claimed on Form 1040, line 29.

itemize even though your itemized deduc-

in the Hurricane Katrina disaster area after

tions are less than your standard deduction.

If, during 2005, you were an eligible

Note.

August 24, 2005, are not subject to the

This election was previously made on Form

trade adjustment assistance (TAA) recipi-

$100 and the 10% adjusted gross income

1040.

ent, alternative TAA recipient, or Pension

limitations if the loss was caused by Hurri-

Benefit Guaranty Corporation pension re-

cane Katrina. See the instructions for line

cipient, you must reduce your insurance

19 on page A-8.

premiums by any amounts used to figure

•

Medical and Dental

The 2005 rate for use of your vehicle

the health coverage tax credit. See the in-

to get medical care is 15 cents a mile (22

structions for line 1 on page A-2.

Expenses

cents a mile after August 31, 2005).

•

The 2005 rate for charitable use of

You can deduct only the part of your medi-

You cannot deduct insurance

your vehicle to provide relief related to

cal and dental expenses that exceeds 7.5%

premiums paid with pretax dol-

Hurricane Katrina is 29 cents a mile after

of the amount on Form 1040, line 38.

lars because the premiums are

August 24, 2005 (34 cents a mile after Au-

Pub. 502 discusses the types of ex-

not included in box 1 of your

gust 31, 2005).

penses that you can and cannot deduct. It

Form(s) W-2.

•

If you deduct more than $500 for a

also explains when you can deduct capital

•

contribution of a motor vehicle, boat, or

Prescription medicines or insulin.

expenses and special care expenses for dis-

•

airplane, you must attach a statement from

abled persons.

Acupuncturists, chiropractors, den-

the charitable organization to your return.

tists, eye doctors, medical doctors, occupa-

If you received a distribution

See the instructions for line 16 that begin

tional therapists, osteopathic doctors,

from a health savings account

on page A-7.

physical therapists, podiatrists, psychia-

•

or a medical savings account in

trists, psychoanalysts (medical care only),

If you elected to deduct contributions

2005, see Pub. 969 to figure

and psychologists.

made in January 2005 for the relief of vic-

your deduction.

•

tims of the Indian Ocean tsunami on your

Medical examinations, X-ray and lab-

2004 return, you cannot deduct the contri-

oratory services, insulin treatment, and

butions for 2005. See Contributions You

whirlpool baths your doctor ordered.

•

Cannot Deduct on page A-7.

Nursing help (including your share of

•

Special rules apply to certain contri-

the employment taxes paid). If you paid

butions of food inventory and book inven-

someone to do both nursing and house-

A-1

Cat. No. 24328L

Instructions For Schedule A And B (Form 1040) - Instructions For Shedule A, Itemized Deductions - 2005

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