Instructions For Schedule A (Form 1040) - 2009 Page 12
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15from Form 4684, lines 36 and 42b, or Form
amount of each expense. Enter one total on
For more details, see Pub. 529.
4797, line 18a.
line 28.
•
Deduction for repayment of amounts
•
Gambling losses, but only to the ex-
under a claim of right if $3,000 or less.
tent of gambling winnings reported on
Total Itemized
•
Convenience fee charged by the card
Form 1040, line 21.
processor for paying your income tax (in-
•
Deductions
Casualty and theft losses of
cluding estimated tax payments) by credit
income-producing property from Form
or debit card. The deduction is claimed for
4684, lines 36 and 42b, or Form 4797, line
the year in which the fee was charged to
Line 29
18a.
your card.
•
Loss from other activities from
Use the worksheet below to figure the
Schedule K-1 (Form 1065-B), box 2.
amount to enter on line 29 if the amount on
•
Federal estate tax on income in re-
Form 1040, line 38, is over $166,800
Other Miscellaneous
($83,400 if married filing separately).
spect of a decedent.
•
Amortizable bond premium on bonds
Deductions
acquired before October 23, 1986.
•
Line 30
Deduction for repayment of amounts
Line 28
under a claim of right if over $3,000. See
If you elect to itemize for state tax or other
Pub. 525 for details.
purposes even though your itemized deduc-
Only the expenses listed next can be de-
•
Certain unrecovered investment in a
tions are less than your standard deduction,
ducted on this line. List the type and
check the box on line 30.
pension.
amount of each expense on the dotted lines
•
Impairment-related work expenses of
next to line 28. If you need more space,
attach a statement showing the type and
a disabled person.
Itemized Deductions Worksheet—Line 29
Keep for Your Records
1. Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 . . . . . . . . . . . . . .
1.
2. Enter the total of the amounts from Schedule A, lines 4, 14, and 20, plus any gambling and casualty
or theft losses included on line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Be sure your total gambling and casualty or theft losses are clearly identified on the
dotted lines next to line 28.
3. Is the amount on line 2 less than the amount on line 1?
No.
Your deduction is not limited. Enter the amount from line 1 above on Schedule A,
STOP
line 29.
Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter $166,800 ($83,400) if married filing separately) . . . . . . . . . . . . . . . . . . .
6.
7. Is the amount on line 6 less than the amount on line 5?
No.
Your deduction is not limited. Enter the amount from line 1
STOP
above on Schedule A, line 29.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Multiply line 7 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Divide line 9 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Total itemized deductions. Subtract line 11 from line 1. Enter the result here and on Schedule A,
line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
A-11
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