Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 13
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18Itemized 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 amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses
included on line 28 and any qualified contributions included on line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Be sure your total gambling and casualty or theft losses are clearly identified on
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the dotted lines next to line 28. Also, be sure the amount of any qualified
CAUTION
contributions included on line 16 are identified on the dotted line next to line 16.
3.
Is the amount on line 2 less than the amount on line 1?
No.
STOP
Your deduction isn't limited. Enter the amount from line 1 of this
worksheet on Schedule A, line 29. Don't complete the rest of this worksheet.
Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4.
Multiply line 3 by 80% (0.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Enter $313,800 if married filing jointly or qualifying widow(er); $287,650 if head of
household; $261,500 if single; or $156,900 if married filing separately . . . . . . . . . . . . . . .
6.
7.
Is the amount on line 6 less than the amount on line 5?
No.
STOP
Your deduction isn't limited. Enter the amount from line 1 of this
worksheet on Schedule A, line 29. Don't complete the rest of this worksheet.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8.
Multiply line 7 by 3% (0.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10.
Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 . . . . . . 10.
ed deductions are less than your stand-
Line 30
ard deduction, check the box on line 30.
If you elect to itemize for state tax or
other purposes even though your itemiz-
A-13
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