Instructions For Schedule A (Form 1040) - Itemized Deductions

a qualified appraisal and Form 8283 with

Corrosive drywall losses.

If you paid for

have to be required to be considered neces-

your tax return.

repairs to your personal residence or house-

sary.

hold appliances because of corrosive dry-

But you must fill in and attach Form

If you gave property, you

Recordkeeping.

wall that was installed between 2001 and

2106 if either (1) or (2), next, applies.

should keep a receipt or written statement

2008, you may be able to deduct on line 20

from the organization you gave the prop-

1. You claim any travel, transportation,

those amounts paid. See Pub. 547 for de-

erty to, or a reliable written record, that

meal, or entertainment expenses for your

tails.

shows the organization’s name and ad-

job.

Use Schedule A, line 23, to deduct the

dress, the date and location of the gift, and a

2. Your employer paid you for any of

costs of proving that you had a property

description of the property. For each gift of

your job expenses that you would other-

loss. Examples of these costs are appraisal

property, you should also keep reliable

wise report on line 21.

fees and photographs used to establish the

written records that include:

amount of your loss.

•

How you figured the property’s value

If you used your own vehicle,

at the time you gave it. If the value was

are using the standard mileage

TIP

determined by an appraisal, keep a signed

rate, and (2) above does not ap-

Job Expenses and

copy of the appraisal.

ply, you may be able to file

•

Form 2106-EZ instead.

The cost or other basis of the property

Certain Miscellaneous

if you must reduce it by any ordinary in-

If you do not have to file Form 2106 or

come or capital gain that would have re-

2106-EZ, list the type and amount of each

Deductions

sulted if the property had been sold at its

expense on the dotted line next to line 21. If

fair market value.

you need more space, attach a statement

You can deduct only the part of these ex-

•

How you figured your deduction if

showing the type and amount of each ex-

penses that exceeds 2% of the amount on

you chose to reduce your deduction for

pense. Enter the total of all these expenses

Form 1040, line 38.

gifts of capital gain property.

on line 21.

Pub. 529 discusses the types of ex-

•

Any conditions attached to the gift.

penses that can and cannot be deducted.

Do not include on line 21 any

educator expenses you de-

Examples of Expenses You

If your total deduction for gifts

ducted on Form 1040, line 23.

of property is over $500, you

Cannot Deduct

gave less than your entire inter-

•

Examples of other expenses to include

est in the property, or you made

Political contributions.

•

on line 21 are:

a “qualified conservation contribution,”

Legal expenses for personal matters

•

your records should contain additional in-

that do not produce taxable income.

Safety equipment, small tools, and

formation. See Pub. 526 for details.

•

supplies needed for your job.

Lost or misplaced cash or property.

•

Uniforms required by your employer

Expenses for meals during regular or

that are not suitable for ordinary wear.

extra work hours.

Line 18

•

Protective clothing required in your

The cost of entertaining friends.

•

work, such as hard hats, safety shoes, and

Commuting expenses. See Pub. 529

Carryover From Prior Year

glasses.

for the definition of commuting.

•

Enter any carryover of contributions that

•

Physical examinations required by

Travel expenses for employment

you could not deduct in an earlier year be-

your employer.

away from home if that period of employ-

cause they exceeded your adjusted gross

•

ment exceeds 1 year. See Pub. 529 for an

Dues to professional organizations

income limit. See Pub. 526 for details.

exception for certain federal employees.

and chambers of commerce.

•

Travel as a form of education.

Subscriptions to professional journals.

•

Expenses of attending a seminar, con-

Fees to employment agencies and

Casualty and Theft

vention, or similar meeting unless it is re-

other costs to look for a new job in your

lated to your employment.

present occupation, even if you do not get a

Losses

•

Club dues.

new job.

•

Expenses of adopting a child. But you

Certain business use of part of your

may be able to take a credit for adoption

home. For details, including limits that ap-

Line 20

expenses. See Form 8839 for details.

ply, use TeleTax topic 509 (see the Form

•

1040 instructions) or see Pub. 587.

Fines and penalties.

Complete and attach Form 4684 to figure

•

Expenses of producing tax-exempt in-

Certain educational expenses. For de-

the amount of your loss to enter on line 20.

come.

tails, use TeleTax topic 513 (see the Form

You may be able to deduct part or all of

1040 instructions) or see Pub. 970. Reduce

each loss caused by theft, vandalism, fire,

your educational expenses by any tuition

storm, or similar causes; car, boat, and

Line 21

and fees deduction you claimed on Form

other accidents; and corrosive drywall. You

1040, line 34.

may also be able to deduct money you had

Unreimbursed Employee

You may be able to take a credit

in a financial institution but lost because of

Expenses

for your educational expenses

TIP

the insolvency or bankruptcy of the institu-

instead of a deduction. See

tion.

Enter the total ordinary and necessary job

Form 8863 for details.

expenses you paid for which you were not

You can deduct personal casualty or

reimbursed. (Amounts your employer in-

theft losses only to the extent that:

cluded in box 1 of your Form W-2 are not

Line 22

considered reimbursements.)

1. The amount of each separate casualty

or theft loss is more than $100, and

An ordinary expense is one that is com-

Tax Preparation Fees

2. The total amount of all losses during

mon and accepted in your field of trade,

the year (reduced by the $100 limit dis-

business, or profession. A necessary ex-

Enter the fees you paid for preparation of

cussed in (1) above) is more than 10% of

pense is one that is helpful and appropriate

your tax return, including fees paid for fil-

the amount on Form 1040, line 38.

for your business. An expense does not

ing your return electronically. If you paid

A-9

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2011 Page 9

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