Instructions for Schedule A (Form 8804) - Introductory Material


Table of Contents

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 www.irs.gov/uac/About-Schedule-A-Form-8804.

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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