Instructions For Schedule A (Form 1040) - 2009 (Page 2 of 15) in pdf

Department of the Treasury

Internal Revenue Service

2009 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 2009, 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.

If, during 2009, you were an el-

Section references are to the Internal

Medical and Dental

igible trade adjustment assis-

Revenue Code unless otherwise noted.

t a n c e ( T A A ) r e c i p i e n t ,

Expenses

alternative TAA (ATAA) recip-

ient, reemployment TAA (RTAA) recipi-

You can deduct only the part of your medi-

What’s New

ent, or Pension Benefit Guaranty

cal and dental expenses that exceeds 7.5%

Corporation pension recipient, you must re-

of the amount on Form 1040, line 38.

Schedule B, Interest and Ordi-

Schedule B.

duce your insurance premiums by any

nary Dividends, is no longer associated

amounts used to figure the health coverage

Pub. 502 discusses the types of ex-

with Schedule A. Schedules A and B are

tax credit. See the instructions for line 1 on

penses you can and cannot deduct. It also

now separate schedules.

page A-2.

explains when you can deduct capital ex-

penses and special care expenses for dis-

•

Prescription medicines or insulin.

You can deduct

abled persons.

New motor vehicle taxes.

•

certain state and local sales and excise

Acupuncturists, chiropractors, den-

If you received a distribution

taxes you paid in 2009 for the purchase of a

tists, eye doctors, medical doctors, occupa-

from a health savings account

new motor vehicle. If your state does not

tional therapists, osteopathic doctors,

or a medical savings account in

have a sales tax, you may be able to deduct

physical therapists, podiatrists, psychia-

2009, see Pub. 969 to figure

certain other fees or taxes. See the instruc-

trists, psychoanalysts (medical care only),

your deduction.

tions for line 7 on page A-6.

and psychologists.

•

Medical examinations, X-ray and lab-

Examples of Medical and

oratory services, insulin treatment, and

Increase in personal casualty and theft loss

Dental Payments You Can

whirlpool baths your doctor ordered.

Generally, each personal casualty or

limit.

•

Deduct

theft loss is limited to the excess of the loss

Diagnostic tests, such as a full-body

o v e r

$ 5 0 0 .

I n

a d d i t i o n ,

t h e

scan, pregnancy test, or blood sugar test kit.

To the extent you were not reimbursed, you

10%-of-adjusted-gross-income (AGI) limit

•

can deduct what you paid for:

Nursing help (including your share of

continues to apply to the net loss.

•

the employment taxes paid). If you paid

Insurance premiums for medical and

someone to do both nursing and house-

dental care, including premiums for quali-

Credit or debit card convenience fees.

work, you can deduct only the cost of the

fied long-term care contracts as defined in

you pay your income tax (including esti-

nursing help.

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

•

mated tax payments) by credit or debit

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

Hospital care (including meals and

card, you may be able to deduct the conve-

duce the insurance premiums by any

lodging), clinic costs, and lab fees.

nience fee you are charged by the card

•

self-employed health insurance deduction

Qualified long-term care services (see

processor to pay using your credit or debit

you claimed on Form 1040, line 29. You

Pub. 502).

card. See the instructions for line 23 that

cannot deduct insurance premiums paid

•

The supplemental part of Medicare in-

begins on page A-10.

with pretax dollars because the premiums

surance (Medicare B).

are not included in box 1 of your Form(s)

•

The premiums you pay for Medicare

The 2009 rate for

W-2. If you are a retired public safety of-

Standard mileage rates.

Part D insurance.

ficer, you cannot deduct any premiums you

use of your vehicle to get medical care is 24

•

cents a mile. The special rate for charitable

paid to the extent they were paid for with a

A program to stop smoking and for

use of your vehicle to provide relief related

tax-free distribution from your retirement

prescription medicines to alleviate nicotine

to a Midwestern disaster area has expired.

withdrawal.

plan.

A-1

Cat. No. 53061X

Instructions For Schedule A (Form 1040) - 2009 Page 2

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