Instructions For Schedule A (Form 1040) - Itemized Deductions

If, during 2017, you were an el-

ent (for example, a nondependent child

(for example, marriage, driver's, and

igible trade adjustment assis-

under age 27). You can't deduct any pre-

pet).

tance (TAA) recipient, an alter-

miums attributable to this individual, un-

CAUTION

Line 5

native TAA (ATAA) recipient, reemploy-

less he or she is a person described un-

ment TAA (RTAA) recipient, or Pension

der

Whose medical and dental expenses

You can elect to deduct state

Benefit Guaranty Corporation (PBGC)

can you

include, earlier. However, if

and local general sales taxes

payee, you must complete Form 8885

you had family coverage when you add-

instead of state and local in-

before completing Schedule A, line 1.

ed this individual to your policy and

CAUTION

When figuring the amount of insurance

your premiums didn't increase, you can

come taxes. You can't deduct both.

premiums you can deduct on Sched-

enter on line 1 the full amount of your

State and Local Income

ule A, don’t include any of the following.

medical and dental insurance premiums.

Taxes

See Pub. 502 for more information.

Any amounts you included on

Reimbursements. If your insurance

Form 8885, line 4 or on Form 14095

If you elect to deduct state and local in-

company paid the provider directly for

(The Health Coverage Tax Credit

come taxes, you must check box a on

part of your expenses, and you paid only

(HCTC) Reimbursement Request Form).

line 5. Include on this line the state and

the amount that remained, include on

Any qualified health insurance

local income taxes listed next.

line 1 only the amount you paid. If you

coverage premiums you paid to "U.S.

State and local income taxes with-

received a reimbursement in 2017 for

Treasury–HCTC" for eligible coverage

held from your salary during 2017. Your

medical or dental expenses you paid in

months for which you received the bene-

Form(s) W-2 will show these amounts.

2017, reduce your 2017 expenses by this

fit of the advance monthly payment pro-

Forms W-2G, 1099-G, 1099-R, and

amount. If you received a reimburse-

gram.

1099-MISC may also show state and lo-

ment in 2017 for prior year medical or

Any advance monthly payments

cal income taxes withheld.

dental expenses, don't reduce your 2017

your health plan administrator received

State and local income taxes paid

expenses by this amount. However, if

from the IRS, as shown on Form 1099-H

in 2017 for a prior year, such as taxes

you deducted the expenses in the earlier

(Health Coverage Tax Credit (HCTC)

paid with your 2016 state or local in-

year and the deduction reduced your tax,

Advance Payments).

come tax return. Don't include penalties

you must include the reimbursement in

or interest.

Whose medical and dental expenses

income on Form 1040, line 21. See Pub.

State and local estimated tax pay-

can you include? You can include

502 for details on how to figure the

ments made during 2017, including any

medical and dental bills you paid in

amount to include.

part of a prior year refund that you chose

2017 for anyone who was one of the fol-

Cafeteria plans. You can’t deduct

to have credited to your 2017 state or lo-

lowing either when the services were

amounts that have already been exclu-

cal income taxes.

provided or when you paid for them.

ded from your income; so, don’t include

Mandatory contributions you made

Yourself and your spouse.

on line 1 insurance premiums paid by an

to the California, New Jersey, or New

All dependents you claim on your

employer-sponsored health insurance

York Nonoccupational Disability Bene-

return.

plan (cafeteria plan) unless the premi-

fit Fund, Rhode Island Temporary Disa-

Your child whom you don't claim

ums are included in box 1 of your

bility Benefit Fund, or Washington State

as a dependent because of the rules for

Form(s) W-2. Also, don't include any

Supplemental Workmen's Compensation

children of divorced or separated pa-

other medical and dental expenses paid

Fund.

rents. See Child of divorced or separa-

by the plan unless the amount paid is in-

Mandatory contributions to the

ted parents in Pub. 502 for more infor-

cluded in box 1 of your Form(s) W-2.

Alaska, California, New Jersey, or Penn-

mation.

sylvania state unemployment fund.

Any person you could have claim-

Mandatory contributions to state

ed as a dependent on your return except

Taxes You Paid

family leave programs, such as the New

that person received $4,050 or more of

Jersey Family Leave Insurance (FLI)

gross income or filed a joint return.

Taxes You Can't Deduct

program and the California Paid Family

Any person you could have claim-

Leave program.

ed as a dependent except that you, or

Federal income and most excise

your spouse if filing jointly, can be

Don't reduce your deduction by any:

taxes.

claimed as a dependent on someone

State or local income tax refund or

Social security, Medicare, federal

else's 2017 return.

credit you expect to receive for 2017, or

unemployment (FUTA), and railroad re-

Refund of, or credit for, prior year

tirement (RRTA) taxes.

Example. You provided over half of

state and local income taxes you actually

Customs duties.

your mother's support but can't claim her

received in 2017. Instead, see the in-

Federal estate and gift taxes. How-

as a dependent because she received wa-

structions for Form 1040, line 10.

ever, see

Line

28, later, if you had in-

ges of $4,050 in 2017. You can include

come in respect of a decedent.

State and Local General

on line 1 any medical and dental expen-

Certain state and local taxes, in-

ses you paid in 2017 for your mother.

Sales Taxes

cluding tax on gasoline, car inspection

Insurance premiums for certain non-

fees, assessments for sidewalks or other

If you elect to deduct state and local

dependents. You may have a medical

improvements to your property, tax you

general sales taxes, you must check box

or dental insurance policy that also cov-

paid for someone else, and license fees

b on line 5. To figure your deduction,

ers an individual who isn't your depend-

A-3

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 3

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