Instructions for Schedule A (Form 8804) - Introductory Material

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Future Developments

For the latest information about developments related to Schedule A (Form 8804) and its instructions, such as legislation enacted after they were published, go to

What's New

For tax years beginning after December 31, 2012, the American Taxpayer Relief Act of 2012, increased the maximum tax rate for individuals to 39.6%, and the maximum tax rate on capital gains to 20%. Therefore, under Regulations section 1.1446-3(a)(2), Schedule A (Form 8804) has been modified to reflect the highest tax rates for these two types of income. As a result, substantial changes have been made to the 2013 Schedule A (Form 8804).

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