2011 Instructions For Schedule A (Form 1040)

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Department of the Treasury
Internal Revenue Service
2011 Instructions for Schedule A
(Form 1040)
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal
Itemized
income tax will be less if you take the larger of your itemized deductions or your standard
deduction.
Deductions
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
losses.
If you and your spouse paid expenses jointly and are filing separate returns for 2011, see
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.
fied long-term care contracts as defined in
Qualified long-term care services (see
Section references are to the Internal
Pub. 502. But see Limit on long-term care
Pub. 502).
Revenue Code unless otherwise noted.
premiums you can deduct . Reduce the in-
The supplemental part of Medicare in-
surance premiums by any self-employed
surance (Medicare B).
health insurance deduction you claimed on
The premiums you pay for Medicare
What’s New
Form 1040, line 29. You cannot deduct in-
Part D insurance.
surance premiums paid with pretax dollars
A program to stop smoking and for
because the premiums are not included in
The rate for use of
Standard mileage rates.
prescription medicines to alleviate nicotine
box 1 of your Form(s) W-2. If you are a
your vehicle to get medical care from Janu-
retired public safety officer, you cannot de-
withdrawal.
ary 1, 2011 through June 30, 2011 is 19
duct any premiums you paid to the extent
cents a mile and from July 1, 2011 through
A weight-loss program as treatment
they were paid for with a tax-free distribu-
December 31, 2011 is 23.5 cents a mile.
for a specific disease (including obesity)
tion from your retirement plan.
The 2011 rate for use of your vehicle to do
diagnosed by a doctor.
volunteer work for certain charitable orga-
Medical treatment at a center for drug
If, during 2011, you were an el-
nizations is still 14 cents a mile.
or alcohol addiction.
igible trade adjustment assis-
t a n c e ( T A A ) r e c i p i e n t ,
Medical aids such as eyeglasses, con-
alternative TAA (ATAA) recip-
tact lenses, hearing aids, braces, crutches,
ient, reemployment TAA (RTAA) recipi-
Medical and Dental
wheelchairs, and guide dogs, including the
ent, or Pension Benefit Guaranty
cost of maintaining them.
Corporation (PBGC) pension recipient,
Expenses
Surgery to improve defective vision,
you must reduce your insurance premiums
such as laser eye surgery or radial ker-
by any amounts used to figure the health
You can deduct only the part of your medi-
atotomy.
coverage tax credit. See the instructions for
cal and dental expenses that exceeds 7.5%
Lodging expenses (but not meals)
line 1.
of the amount on Form 1040, line 38.
while away from home to receive medical
Prescription medicines or insulin.
Pub. 502 discusses the types of ex-
care in a hospital or a medical care facility
penses you can and cannot deduct. It also
Acupuncturists, chiropractors, den-
related to a hospital, provided there was no
explains when you can deduct capital ex-
tists, eye doctors, medical doctors, occupa-
significant element of personal pleasure,
penses and special care expenses for dis-
tional therapists, osteopathic doctors,
recreation, or vacation in the travel. Do not
abled persons.
physical therapists, podiatrists, psychia-
deduct more than $50 a night for each eligi-
trists, psychoanalysts (medical care only),
ble person.
If you received a distribution
and psychologists.
Ambulance service and other travel
from a health savings account
Medical examinations, X-ray and lab-
costs to get medical care. If you used your
or a medical savings account in
oratory services, insulin treatment, and
own car, you can claim what you spent for
2011, see Pub. 969 to figure
whirlpool baths your doctor ordered.
gas and oil to go to and from the place you
your deduction.
Diagnostic tests, such as a full-body
received the care; or you can claim 16.5
Examples of Medical and
scan, pregnancy test, or blood sugar test kit.
cents a mile. Add parking and tolls to the
Dental Payments You Can
amount you claim under either method.
Nursing help (including your share of
the employment taxes paid). If you paid
Deduct
someone to do both nursing and house-
Certain medical ex-
Deceased taxpayer.
To the extent you were not reimbursed, you
work, you can deduct only the cost of the
penses paid out of a deceased taxpayer’s
can deduct what you paid for:
nursing help.
estate can be claimed on the deceased
taxpayer’s final return. See Pub. 502 for
Insurance premiums for medical and
Hospital care (including meals and
dental care, including premiums for quali-
lodging), clinic costs, and lab fees.
details.
A-1
Jul 28, 2011
Cat. No. 53061X

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