Instructions For Schedule A (Form 1040) - Itemized Deductions

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.

•

Examples of Medical and

Diagnostic tests, such as a full-body

Section references are to the Internal

scan, pregnancy test, or blood sugar test kit.

Revenue Code unless otherwise noted.

Dental Payments You Can

•

Nursing help (including your share of

Deduct

the employment taxes paid). If you paid

To the extent you were not reimbursed, you

someone to do both nursing and house-

What’s New

can deduct what you paid for:

work, you can deduct only the cost of the

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nursing help.

Insurance premiums for medical and

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The rate for use of

Standard mileage rates.

dental care, including premiums for quali-

Hospital care (including meals and

your vehicle to get medical care from Janu-

fied long-term care insurance contracts as

lodging), clinic costs, and lab fees.

ary 1, 2011 through June 30, 2011 is 19

defined in Pub. 502. But see Limit on

•

Qualified long-term care services (see

cents a mile and from July 1, 2011 through

long-term care premiums you can deduct ,

Pub. 502).

later. Reduce the insurance premiums by

December 31, 2011 is 23.5 cents a mile.

•

The supplemental part of Medicare in-

any self-employed health insurance deduc-

The 2011 rate for use of your vehicle to do

surance (Medicare B).

tion you claimed on Form 1040, line 29.

volunteer work for certain charitable orga-

•

The premiums you pay for Medicare

You cannot deduct insurance premiums

nizations remains at 14 cents a mile.

Part D insurance.

paid with pretax dollars because the premi-

•

ums are not included in box 1 of your

A program to stop smoking and for

Future developments.

For the latest infor-

Form(s) W-2. If you are a retired public

prescription medicines to alleviate nicotine

mation about Schedule A (Form 1040) and

safety officer, you cannot deduct any pre-

withdrawal.

its instructions, including any develop-

miums you paid to the extent they were

•

A weight-loss program as treatment

ments after these instructions were re-

paid for with a tax-free distribution from

for a specific disease (including obesity)

your retirement plan.

leased, go to

diagnosed by a doctor.

•

Medical treatment at a center for drug

If, during 2011, you were an el-

or alcohol addiction.

igible trade adjustment assis-

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Medical and Dental

Medical aids such as eyeglasses, con-

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

tact lenses, hearing aids, braces, crutches,

alternative TAA (ATAA) recip-

Expenses

wheelchairs, and guide dogs, including the

ient, reemployment TAA (RTAA) recipi-

cost of maintaining them.

ent, or Pension Benefit Guaranty

•

You can deduct only the part of your medi-

Corporation (PBGC) pension recipient,

Surgery to improve defective vision,

cal and dental expenses that exceeds 7.5%

you must reduce your insurance premiums

such as laser eye surgery or radial ker-

by any amounts used to figure the health

atotomy.

of the amount on Form 1040, line 38.

•

coverage tax credit. See the instructions for

Lodging expenses (but not meals)

line 1.

while away from home to receive medical

Pub. 502 discusses the types of ex-

care in a hospital or a medical care facility

penses you can and cannot deduct. It also

•

Prescription medicines or insulin.

related to a hospital, provided there was no

explains when you can deduct capital ex-

•

Acupuncturists, chiropractors, den-

significant element of personal pleasure,

penses and special care expenses for dis-

tists, eye doctors, medical doctors, occupa-

recreation, or vacation in the travel. Do not

abled persons.

tional therapists, osteopathic doctors,

deduct more than $50 a night for each eligi-

physical therapists, podiatrists, psychia-

ble person.

•

trists, psychoanalysts (medical care only),

If you received a distribution

Ambulance service and other travel

and psychologists.

from a health savings account

costs to get medical care. If you used your

•

or a medical savings account in

Medical examinations, X-ray and lab-

own car, you can claim what you spent for

2011, see Pub. 969 to figure

oratory services, insulin treatment, and

gas and oil to go to and from the place you

your deduction.

whirlpool baths your doctor ordered.

received the care; or you can claim 19 cents

A-1

Nov 29, 2011

Cat. No. 53061X

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2011

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