Table of Contents
- What's New
- Medical and Dental Expenses
- Line 3
- Taxes You Paid
- Interest You Paid
- Gifts to Charity
- Casualty and Theft Losses
- Job Expenses and Certain Miscellaneous Deductions
- Other Miscellaneous Deductions
- Total Itemized Deductions
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.
If you itemize, you can deduct a part of your medical and dental expenses and unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for 2015, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.
You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1951, you can deduct the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38. See the instructions for line 3.
Pub. 502 discusses the types of expenses you can and cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.
To the extent you weren't reimbursed, you can deduct what you paid for:
Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You can't deduct insurance premiums paid with pretax dollars because the premiums aren't included in box 1 of your Form(s) W-2. If you are a retired public safety officer, you can't deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.
Prescription medicines or insulin.
Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.
Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered.
Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit.
Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help.
Hospital care (including meals and lodging), clinic costs, and lab fees.
Qualified long-term care services (see Pub. 502).
The supplemental part of Medicare insurance (Medicare B).
The premiums you pay for Medicare Part D insurance.
A program to stop smoking and for prescription medicines to alleviate nicotine withdrawal.
A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor.
Medical treatment at a center for drug or alcohol addiction.
Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them.
Surgery to improve defective vision, such as laser eye surgery or radial keratotomy.
Lodging expenses (but not meals) while away from home to receive medical care in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Don't deduct more than $50 a night for each eligible person.
Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 23 cents per mile. Add parking and tolls to the amount you claim under either method.
Cost of breast pumps and supplies that assist lactation.
|IF the person was, at the end of 2015, age . . .||THEN the most you can deduct is . . .|
|40 or under||$ 380|
|71 or older||$ 4,750|
The cost of diet food.
Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease.
Life insurance or income protection policies.
The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes.
Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instructions for Form 2441.
Illegal operations or drugs.
Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval.
Nonprescription medicines, other than insulin (including nicotine gum and certain nicotine patches).
Travel your doctor told you to take for rest or a change.
Funeral, burial, or cremation costs.
Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements, later.
If advance payments of the premium tax credit were made, or you think you may be eligible to claim a premium tax credit, fill out Form 8962 before filling out Schedule A, line 1. See Pub. 502 for how to figure your medical and dental expenses deduction.
Yourself and your spouse.
All dependents you claim on your return.
Your child whom you don't claim as a dependent because of the rules for children of divorced or separated parents.
Any person you could have claimed as a dependent on your return except that person received $4,000 or more of gross income or filed a joint return.
Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2015 return.
You provided over half of your mother's support but can't claim her as a dependent because she received wages of $4,000 in 2015. You can include on line 1 any medical and dental expenses you paid in 2015 for your mother.
Multiply line 2 by 10%. But, if either you or your spouse was born before January 2, 1951, multiply line 2 by 7.5%. The 7.5% rate applies whether you file a joint or separate return as long as one spouse was born before January 2, 1951.
Federal income and most excise taxes.
Social security, Medicare, federal unemployment (FUTA), and railroad retirement (RRTA) taxes.
Federal estate and gift taxes. But see the instructions for Line 28.
Certain state and local taxes, including: tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver's, dog, etc.).
If you elect to deduct state and local income taxes, you must check box a on line 5. Include on this line the state and local income taxes listed next.
State and local income taxes withheld from your salary during 2015. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld.
State and local income taxes paid in 2015 for a prior year, such as taxes paid with your 2014 state or local income tax return. Don't include penalties or interest.
State and local estimated tax payments made during 2015, including any part of a prior year refund that you chose to have credited to your 2015 state or local income taxes.
Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund.
Mandatory contributions to the Alaska, California, New Jersey, or Pennsylvania state unemployment fund.
Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program.
Don't reduce your deduction by any:
State or local income tax refund or credit you expect to receive for 2015, or
Refund of, or credit for, prior year state and local income taxes you actually received in 2015. Instead, see the instructions for Form 1040, line 10.
If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction, you can use either your actual expenses or the optional sales tax tables.
Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2015 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Don't include sales taxes paid on items used in your trade or business.
Instead of using your actual expenses, you can use the 2015 Optional State Sales Tax Table and the 2015 Optional Local Sales Tax Tables at the end of these instructions to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on certain specified items.
To figure your state and local general sales tax deduction using the tables, complete the State and Local General Sales Tax Deduction Worksheet or use the Sales Tax Deduction Calculator on the IRS website at www.irs.gov/Individuals/Sales-Tax-Deduction-Calculator.
Before you begin:
See the instructions for line 1 of the worksheet if you:
|1.||Enter your state general sales taxes from the 2015 Optional State Sales Tax Table||1.||$|
|Next. If, for all of 2015, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2.|
|2.||Did you live in Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2015?|
||No. Enter -0-||2.||$|
||Yes. Enter your base local general sales taxes from the 2015 Optional Local Sales Tax Tables|
|3.||Did your locality impose a local general sales tax in 2015? Residents of California and Nevada, see the instructions for line 3 of the worksheet.|
||No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.|
||Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2015, see the instructions for line 3 of the worksheet||3.||.|
|4.||Did you enter -0- on line 2?|
||No. Skip lines 4 and 5 and go to line 6.|
||Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0||4.||.|
|5.||Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places)||5.||.|
|6.||Did you enter -0- on line 2?|
||No. Multiply line 2 by line 3||6.||$|
||Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2015, see the instructions for line 6 of the worksheet|
|7.||Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet||7.||$|
|8.||Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Be sure to check box b on that line||8.||$|
Nontaxable combat pay.
Nontaxable part of social security and railroad retirement benefits.
Nontaxable part of IRA, pension, or annuity distributions. Don't include rollovers.
Public assistance payments.
If you lived in more than one state during 2015, look up the table amount for each state using the rules stated earlier. If there is no table for your state, the table amount is considered to be zero. Multiply the table amount for each state you lived in by a fraction. The numerator of the fraction is the number of days you lived in the state during 2015 and the denominator is the total number of days in the year (365). Enter the total of the prorated table amounts for each state on line 1. However, if you also lived in a locality during 2015 that imposed a local general sales tax, don't enter the total on line 1. Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1.
You lived in State A from January 1 through August 31, 2015 (243 days), and in State B from September 1 through December 31, 2015 (122 days). The table amount for State A is $500. The table amount for State B is $400. You would figure your state general sales tax as follows.
|State A:||$500 x 243/365 =||$333|
|State B:||$400 x 122/365 =||134|
If none of the localities in which you lived during 2015 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Otherwise, complete a separate worksheet for State A and State B. Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet.
If you lived in more than one locality during 2015, look up the table amount for each locality using the rules stated earlier. If there is no table for your locality, the table amount is considered to be zero. Multiply the table amount for each locality you lived in by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2015 and the denominator is the total number of days in the year (365). If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet.
You lived in Locality 1 from January 1 through August 31, 2015 (243 days), and in Locality 2 from September 1 through December 31, 2015 (122 days). The table amount for Locality 1 is $100. The table amount for Locality 2 is $150. You would figure the amount to enter on line 2 as follows. Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet.
|Locality 1:||$100 x 243/365 =||$67|
|Locality 2:||$150 x 122/365 =||50|
If you checked the “Yes” box and your local general sales tax rate changed during 2015, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2015 and the denominator is the total number of days in the year (365). Enter the total of the prorated tax rates on line 3.
Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2015 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2015 (92 days). You would enter “1.189” on line 3, figured as follows.
|January 1 – September 30:||1.00 x 273/365 =||0.748|
|October 1 – December 31:||1.75 x 92/365 =||0.441|
Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2015 and each locality didn't have the same local general sales tax rate.
To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the 2015 Optional Local Sales Tax Tables to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2015 and the denominator is the total number of days in the year (365).
You lived in Locality 1 from January 1 through August 31, 2015 (243 days), and in Locality 2 from September 1 through December 31, 2015 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter “0.666” on line 3 for the Locality 1 worksheet and “0.585” for the Locality 2 worksheet, figured as follows.
|Locality 1:||1.00 x 243/365 =||0.666|
|Locality 2:||1.75 x 122/365 =||0.585|
A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate.
An aircraft or boat, if the tax rate was the same as the general sales tax rate.
A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies.
Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation.
You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly.
Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly.
Include taxes (state, local, or foreign) you paid on real estate you own that wasn't used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community, and the proceeds are used for general community or governmental purposes. Pub. 530 explains the deductions homeowners can take.
Don't include the following amounts on line 6.
Itemized charges for services to specific property or persons (for example, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a local ordinance).
Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge).
If your mortgage payments include your real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2015.
If you sold your home in 2015, any real estate tax charged to the buyer should be shown on your settlement statement and in box 5 of any Form 1099-S you received. This amount is considered a refund of real estate taxes. See Refunds and rebates, later. Any real estate taxes you paid at closing should be shown on your settlement statement.
Enter the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis.
If you had any deductible tax not listed on line 5, 6, or 7, list the type and amount of tax. Enter only one total on line 8. Include on this line income tax you paid to a foreign country or U.S. possession.
Whether your interest expense is treated as investment interest, personal interest, or business interest depends on how and when you used the loan proceeds. See Pub. 535 for details.
In general, if you paid interest in 2015 that applies to any period after 2015, you can deduct only amounts that apply for 2015.
A home mortgage is any loan that is secured by your main home or second home. It includes first and second mortgages, home equity loans, and refinanced mortgages.
A home can be a house, condominium, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleeping space, toilet, and cooking facilities.
You took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2015. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition.
You took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2015. The limit is $500,000 if married filing separately.
Enter on line 10 mortgage interest and points reported to you on Form 1098. If your Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions for Form 1040, line 21. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on the other person's Form 1098, report your share of the interest on line 11 (as explained in the line 11 instructions).
If you paid more interest to the recipient than is shown on Form 1098, see Pub. 936 to find out if you can deduct the additional interest. If you can, attach a statement to your paper return explaining the difference and enter “See attached” to the right of line 10.
If you paid home mortgage interest and it wasn't reported to you on Form 1098, report your deductible mortgage interest on line 11.
If you paid home mortgage interest to the person from whom you bought the home, write that person's name, identifying number, and address on the dotted lines next to line 11. If the recipient of your home mortgage payment(s) is an individual, the identifying number is his or her social security number (SSN). Otherwise, it is the employer identification number. You must also let the recipient know your SSN. If you don't show the required information about the recipient or let the recipient know your SSN, you may have to pay a $50 penalty.
If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person's Form 1098, attach a statement to your paper return listing the name and address of that person. To the right of line 11, enter “See attached.”
Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See Pub. 936 to figure the amount you can deduct. Points paid for other purposes, such as for a lender's services, aren't deductible.
Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31, 2006, in connection with home acquisition debt that was secured by your first or second home. Box 4 of Form 1098 may show the amount of premiums you paid in 2015. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on the other person's Form 1098, report your share of the premiums on line 13. See Prepaid mortgage insurance premiums, later, if you paid any premiums allocable to any period after 2015.
Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service (or their successor organizations), and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006).
Mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as a funding fee and guarantee fee respectively. These fees can be deducted fully in 2015 if the mortgage insurance contract was issued in 2015. Contact the mortgage insurance issuer to determine the deductible amount if it isn't included in box 4 of Form 1098.
The stated term of the mortgage, or
84 months, beginning with the month the insurance was obtained.
The premiums are treated as paid in the year to which they are allocated. If the mortgage is satisfied before its term, no deduction is allowed for the unamortized balance. See Pub. 936 for details. The allocation rules, explained earlier, don't apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service (or their successor organizations).
Before you begin:
|1.||Enter the total premiums you paid in 2015 for qualified mortgage insurance for a contract issued after December 31, 2006||1.|
|2.||Enter the amount from Form 1040, line 38||2.|
|3.||Enter $100,000 ($50,000 if married filing separately)||3.|
|4.||Is the amount on line 2 more than the amount on line 3?|
|Your deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 13. Don't complete the rest of this worksheet.|
|Subtract line 3 from line 2. If the result isn't a multiple of $1,000 ($500 if married filing separately), increase it to the next multiple of $1,000 ($500 if married filing separately). For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing separately, increase $425 to $500, increase $2,025 to $2,500, etc.||4.|
|5.||Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter 1.0||5.||.|
|6.||Multiply line 1 by line 5||6.|
|7.||Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A, line 13||7.|
Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It doesn't include any interest allocable to passive activities or to securities that generate tax-exempt income.
Complete and attach Form 4952 to figure your deduction.
Your investment interest expense isn't more than your investment income from interest and ordinary dividends minus any qualified dividends.
You have no other deductible investment expenses.
You have no disallowed investment interest expense from 2014.
You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what you gave to organizations that work to prevent cruelty to children or animals. Certain whaling captains may be able to deduct expenses paid in 2015 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details.
To verify an organization's charitable status, you can:
Check with the organization to which you made the donation. The organization should be able to provide you with verification of its charitable status.
Use our on-line search tool Exempt Organizations Select Check to see if an organization is eligible to receive tax-deductible contributions (Publication 78 data). You can access Exempt Organizations Select Check on IRS.gov. Click on Tools then on Exempt Organizations Select Check.
Churches, mosques, synagogues, temples, etc.
Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, United Way, etc.
Fraternal orders, if the gifts will be used for the purposes listed under Gifts to Charity, earlier.
Veterans' and certain cultural groups.
Nonprofit hospitals, and organizations whose purpose is to find a cure for, or help people who have, arthritis, asthma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscular dystrophy, tuberculosis, etc.
Most nonprofit educational organizations, such as colleges, but only if your contribution isn't a substitute for tuition or other enrollment fees.
Federal, state, and local governments if the gifts are solely for public purposes.
Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. But don't deduct any amounts that were repaid to you.
The amount of any money contributed and a description (but not value) of any property donated.
Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it doesn't have to describe or value the benefit.
Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040, line 38.
Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38.
You gave gifts of property that increased in value or gave gifts of the use of property.
Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vacation in the travel.
Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups.
Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 28. See the instructions for Line 28 for more information on gambling losses.
Value of your time or services.
Value of blood given to a blood bank.
The transfer of a future interest in tangible personal property (generally, until the entire interest has been transferred).
Gifts to individuals and groups that are run for personal profit.
Gifts to foreign organizations. But you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details.
Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See section 170(f)(9).
Gifts to groups whose purpose is to lobby for changes in the laws.
Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce.
Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.
Cost of tuition. But you may be able to deduct this as a job education expense on line 21; as a tuition and fees deduction on Form 1040, line 34; or take an education credit (see Form 8863).
Enter on line 16 the total value of gifts you made in cash or by check (including out-of-pocket expenses).
Enter on line 17 the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub. 561.
If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items (discussed next)), you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for details.
How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal.
The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value.
How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property.
Any conditions attached to the gift.
Complete and attach Form 4684 to figure the amount of your loss to enter on line 20.
You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution.
You can deduct personal casualty or theft losses only to the extent that:
The amount of each separate casualty or theft loss is more than $100, and
The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040, line 38.
Use Schedule A, line 23, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.
You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38.
Pub. 529 discusses the types of expenses that can and cannot be deducted.
Legal expenses for personal matters that don't produce taxable income.
Lost or misplaced cash or property.
Expenses for meals during regular or extra work hours.
The cost of entertaining friends.
Commuting expenses. See Pub. 529 for the definition of commuting.
Travel expenses for employment away from home if that period of employment exceeds 1 year. See Pub. 529 for an exception for certain federal employees.
Travel as a form of education.
Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment.
Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 and its instructions for details.
Fines and penalties.
Expenses of producing tax-exempt income.
Enter the total ordinary and necessary job expenses you paid for which you weren't reimbursed. (Amounts your employer included in box 1 of your Form W-2 aren't considered reimbursements.)
An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense doesn't have to be required to be considered necessary.
But you must fill in and attach Form 2106 if either (1) or (2), next, applies.
You claim any travel, transportation, meal, or entertainment expenses for your job.
Your employer paid you for any of your job expenses that you would otherwise report on line 21.
If you don't have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted line next to line 21. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter the total of all these expenses on line 21.
Examples of other expenses to include on line 21 are:
Safety equipment, small tools, and supplies needed for your job.
Uniforms required by your employer that aren't suitable for ordinary wear.
Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
Physical examinations required by your employer.
Dues to professional organizations and chambers of commerce.
Subscriptions to professional journals.
Fees to employment agencies and other costs to look for a new job in your present occupation, even if you don't get a new job.
Certain business use of part of your home. For details, including limits that apply, use TaxTopic 509 (see the Form 1040 instructions) or see Pub. 587.
Certain educational expenses. For details, use TaxTopic 513 (see the Form 1040 instructions) or see Pub. 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040, line 34.
Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. But don't include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter one total on line 23.
Examples of expenses to include on line 23 are:
Certain legal and accounting fees.
Clerical help and office rent.
Custodial (for example, trust account) fees.
Your share of the investment expenses of a regulated investment company.
Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For details, including limits that apply, see Pub. 529.
Casualty and theft losses of property used in performing services as an employee from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
Deduction for repayment of amounts under a claim of right if $3,000 or less.
Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card.
Only the expenses listed next can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter one total on line 28.
Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Form 1040, line 21.
Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
Loss from other activities from Schedule K-1 (Form 1065-B), box 2.
Federal estate tax on income in respect of a decedent.
A deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986).
An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security).
Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details.
Certain unrecovered investment in a pension.
Impairment-related work expenses of a disabled person.
For more details, see Pub. 529.
Use the Itemized Deductions Worksheet, to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $309,900 if married filing jointly or qualifying widow(er); $284,050 if head of household; $258,250 if single; or $154,950 if married filing separately.
|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||2.|
||Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28.|
|3.||Is the amount on line 2 less than the amount on line 1?|
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.
|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 $309,900 if married filing jointly or qualifying widow(er); $284,050 if head of household; $258,250 if single; or $154,950 if married filing separately||6.|
|7.||Is the amount on line 6 less than the amount on line 5?|
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.
|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.|
If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 30.
2015 Optional State Sales Tax Tables
|At least||But less than||1||2||3||4||5||Over 5||1||2||3||4||5||Over 5||1||2||3||4||5||Over 5|
|Income||District of Columbia||4||5.7500%||Florida||1||6.0000%||Georgia||2||4.0000%|
|Income||New Mexico||1||5.1250%||New York||2||4.0000%||North Carolina||2||4.7500%|
|Income||Pennsylvania||1||6.0000%||Rhode Island||4||7.0000%||South Carolina||2||6.0000%|
|$0||$20,000||156||171||181||189||195||203||Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount.
1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name.
2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state table.
3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.50%, and the numerator is the total sales tax rate minus 7.50%.
4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted.
5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%.
6 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
Which Optional Local Sales Tax Table Should I Use?
|IF you live in the state of…||AND you live in…||THEN use Local Table…|
|Arizona||Chandler, Glendale, Gilbert, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma, or any other locality||B|
|Colorado||Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver County, El Paso County, Larimer County, Pueblo County, or any other locality||A|
|Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont or Pueblo City.||B|
|Arvada, Thornton or Westminster||C|
|Louisiana||Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish or Terrebonne Parish||C|
|Any other locality||B|
|Mississippi||Cities of Jackson and Tupelo only||B|
|New York||Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming or Yates||B|
|Counties: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga, Wayne, New York City or Norwich City||A|
|Any other locality||D*|
|North Carolina||Any locality||A|
|South Carolina||Aiken County, Anderson County, Georgetown County, Horry County, Lexington County, Newberry County, Orangeburg County, York County or Myrtle Beach||A|
|Bamberg County, Charleston County, Cherokee County, Chesterfield County, Darlington County, Dillon County, Florence County, Hampton County, Jasper County, Lee County, Marion County, Marlboro County or Any other locality||B|
|* Note: Local Table D is just 25% of the NY State table.|
2015 Optional Local Sales Tax Tables
|At least||But less than||1||2||3||4||5||Over 5||1||2||3||4||5||Over 5||1||2||3||4||5||Over 5||1||2||3||4||5||Over 5|
|Local Table A||Local Table B||Local Table C||Local Table D|