Instructions For Schedule A (Form 1040) - Itemized Deductions

You may be able to take a credit

tax (including estimated tax payments)

per return and you can't fit all your ex-

for your educational expenses

by credit or debit card. The deduction is

penses on the dotted lines next to

instead of a deduction. See

claimed for the year in which the fee

line 28, attach a statement instead show-

CAUTION

Form 8863 for details.

was charged to your card.

ing the type and amount of each ex-

pense.

Line 22

Only the expenses listed next

Other Miscellaneous

can be deducted on line 28. For

Tax Preparation Fees

Deductions

more information about each of

CAUTION

these expenses, see Pub. 529.

Enter the fees you paid for preparation

of your tax return, including fees paid

Line 28

Gambling losses (gambling losses

for filing your return electronically. If

include, but aren't limited to, the cost of

you paid your tax by credit or debit card,

Increased Standard

non-winning bingo, lottery, and raffle

include the convenience fee you were

Deduction Reporting

tickets), but only to the extent of gam-

charged on line 23 instead of this line.

bling winnings reported on Form 1040,

If you have a net qualified disaster loss

line 21.

Line 23

on Form 4684, line 15, and you are not

Casualty and theft losses of in-

itemizing your deductions, you can

come-producing property from Form

Other Expenses

claim an increased standard deduction

4684, lines 32 and 38b, or Form 4797,

using Schedule A by doing the follow-

Enter the total amount you paid to pro-

line 18a.

ing.

duce or collect taxable income and man-

Loss from other activities from

age or protect property held for earning

1. List the amount from Form 4684,

Schedule K-1 (Form 1065-B), box 2.

income.

line 15, on the dotted line next to line 28

Federal estate tax on income in re-

as "Net Qualified Disaster Loss," and at-

spect of a decedent.

Don't include any personal, liv-

tach Form 4684.

A deduction for amortizable bond

ing, or family expenses on

premium (for example, a deduction al-

2. List your standard deduction

line 23.

CAUTION

lowed for a bond premium carryforward

amount on the dotted line next to line 28

or a deduction for amortizable bond pre-

as "Standard Deduction Claimed With

List the type and amount of each ex-

mium on bonds acquired before October

Qualified Disaster Loss."

pense next to line 23 and enter the total

23, 1986).

of these expenses on line 23. If you are

3. Combine the two amounts on

An ordinary loss attributable to a

filing a paper return and you can't fit all

line 28 and enter on Form 1040, line 40.

contingent payment debt instrument or

your expenses on the dotted lines next to

Do not enter an amount on any other

an inflation-indexed debt instrument (for

line 23, attach a statement instead show-

line of Schedule A. For more informa-

example, a Treasury Inflation-Protected

ing the type and amount of each ex-

Security).

tion on how to determine your increased

pense.

Deduction

for

repayment

standard deduction, see Pub. 976.

Examples of expenses to include on

amounts under a claim of right if over

Net Qualified Disaster Loss

line 23 are:

$3,000. See Pub. 525 for details.

Reporting

Certain legal and accounting fees.

Certain unrecovered investment in

Clerical help and office rent.

a pension.

If you have a net qualified disaster loss

Custodial (for example, trust ac-

Impairment-related work expenses

on Form 4684, line 15, and you are

count) fees.

of a disabled person.

itemizing your deductions, list the

Your share of the investment ex-

amount from Form 4684, line 15, on the

penses of a regulated investment compa-

dotted line next to line 28 as "Net Quali-

Total Itemized

ny.

fied Disaster Loss" and include with

Certain losses on nonfederally in-

your other miscellaneous deductions on

Deductions

sured deposits in an insolvent or bank-

line 28. Also be sure to attach Form

rupt financial institution. For details, in-

4684.

cluding limits that apply, see Pub. 529.

Line 29

Don't include your net qualified

Casualty and theft losses of prop-

disaster loss on line 20.

erty used in performing services as an

Use the

Itemized Deductions Work-

employee from Form 4684, lines 32 and

sheet, to figure the amount to enter on

CAUTION

38b, or Form 4797, line 18a.

Other Misc. Deductions

line 29 if the amount on Form 1040,

Deduction

for

repayment

line 38, is over $313,800 if married fil-

List the type and amount of each ex-

amounts under a claim of right if $3,000

ing jointly or qualifying widow(er);

pense from the following list next to

or less.

$287,650

head

household;

line 28 and enter the total of these ex-

Convenience fee charged by the

$261,500 if single; or $156,900 if mar-

penses on line 28. If you are filing a pa-

card processor for paying your income

ried filing separately.

A-12

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 12

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