Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Frequently Asked Questions

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Frequently Asked Questions

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Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Frequently Asked Questions

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Frequently Asked Questions

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

Heading

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

Frequently Asked Questions

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Frequently Asked Questions

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Frequently Asked Questions

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Frequently Asked Questions

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Frequently Asked Questions

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

Schedule A (Form 1040) is the IRS form used to claim itemized deductions on your federal income tax return. Instead of taking the standard deduction—a fixed amount that reduces your taxable income—Schedule A allows you to deduct specific expenses you actually paid during the tax year. These include medical and dental expenses, state and local taxes, home mortgage interest, charitable contributions, and certain other expenses.

You'll only use Schedule A if your total itemized deductions exceed your standard deduction amount. For 2013, the standard deduction amounts were:

$6,100 for single filers or married filing separately
$8,950 for head of household
$12,200 for married filing jointly or qualifying widow(er)

Schedule A attaches to your Form 1040 and helps calculate whether itemizing saves you more in taxes than taking the standard deduction. The form is divided into seven main sections covering different categories of deductible expenses: medical and dental expenses, taxes paid, interest paid, charitable gifts, casualty and theft losses, job expenses and miscellaneous deductions, and other miscellaneous deductions.

When You'd Use It (Late/Amended Returns)

Initial Filing

You would file Schedule A with your original 2013 Form 1040, which was due on April 15, 2014 (or October 15, 2014, if you filed for an extension). If you realized after filing that itemizing would have saved you more money than taking the standard deduction, you could amend your return.

Amended Returns

To correct Schedule A or switch between itemizing and taking the standard deduction, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

General Rules for Amended Returns

Time limit for refunds: File within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
For 2013 returns: If you filed on April 15, 2014, you had until April 15, 2017, to amend and claim a refund.
Special rule for married couples filing separately: Both spouses must consent if switching from the standard deduction to itemized deductions.

When amending, attach a corrected Schedule A showing the proper itemized deduction amounts. The IRS typically takes 8–12 weeks to process amended returns filed by mail (electronic filing was not available for 2013).

Key Rules for 2013

Medical and Dental Expenses

New 10% threshold: For 2013, you could only deduct medical and dental expenses exceeding 10% of your adjusted gross income (AGI).
Exception for seniors: If you or your spouse were born before January 2, 1949, the lower 7.5% threshold still applied.
This represented a substantial change from prior years when the 7.5% threshold applied to everyone.

Phase-Out for High-Income Taxpayers

Starting in 2013, itemized deductions were reduced for taxpayers with AGI above certain thresholds:

$300,000 for married filing jointly or qualifying widow(er)
$275,000 for head of household
$250,000 for single filers
$150,000 for married filing separately

If your AGI exceeded these amounts, your itemized deductions were reduced by 3% of the amount over the threshold, but not by more than 80% of affected deductions.

Home Mortgage Interest Limits

Home acquisition debt: Interest deductible on mortgages up to $1 million ($500,000 if married filing separately) used to buy, build, or improve your main or second home.
Home equity debt: Interest deductible on up to $100,000 ($50,000 if married filing separately) of debt used for other purposes.
These limits applied to mortgages taken out after October 13, 1987.

Charitable Contributions

Written acknowledgment required for any single contribution of $250 or more.
30% of AGI limit for cash contributions to public charities.
20% of AGI limit for appreciated property donations.
Proper documentation (bank records or written communication from the charity) required for all cash donations.

State and Local Taxes

You could choose to deduct either:

State and local income taxes, or
State and local general sales taxes (but not both).

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Collect receipts, statements, and forms documenting deductible expenses:

Medical bills and insurance statements
Form 1098 (Mortgage Interest Statement)
Property tax bills
Charitable contribution receipts
State and local tax records

Step 2: Calculate Each Category

Work through Schedule A line by line:

Lines 1–4: Medical and dental expenses (only the amount exceeding 10% or 7.5% of AGI)
Lines 5–9: Taxes paid (state/local income or sales taxes, real estate taxes, personal property taxes)
Lines 10–15: Interest paid (home mortgage interest, points, investment interest)
Lines 16–19: Gifts to charity
Line 20: Casualty and theft losses
Lines 21–27: Job expenses and miscellaneous deductions (only amounts exceeding 2% of AGI)
Line 28: Other miscellaneous deductions

Step 3: Apply Special Calculations

Use worksheets provided in the instructions for:

Sales tax deduction (if choosing sales tax instead of income tax)
High-income phase-out (if AGI exceeds threshold amounts)

Step 4: Total Your Deductions

Add all categories to arrive at Line 29—your total itemized deductions.

Step 5: Compare to Standard Deduction

Before filing, verify that your itemized deductions exceed your standard deduction. If not, you’re better off taking the standard deduction.

Step 6: Attach to Form 1040

If itemizing saves you money, attach the completed Schedule A to Form 1040 and enter the total from Line 29 on Form 1040, Line 40.

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

The Error: Automatically itemizing because you did so in prior years.
How to Avoid: Always calculate both options; sometimes the standard deduction saves more.

Mistake #2: Forgetting the 10% Medical Expense Floor

The Error: Deducting all medical expenses instead of only the portion above 10% (or 7.5% for seniors).
How to Avoid: Multiply your AGI by the correct percentage and subtract from total medical expenses.

Mistake #3: Including Non-Deductible Expenses

The Error: Claiming expenses that don’t qualify (e.g., cosmetic surgery, OTC medicines, insurance).
How to Avoid: Review IRS Publications 502, 530, and 526 to verify deductible expenses.

Mistake #4: Lacking Proper Documentation

The Error: Claiming charitable donations without written acknowledgment.
How to Avoid:

Keep bank records or written statements for all cash donations.
Obtain acknowledgment letters for contributions of $250+.
Attach Form 8283 for non-cash donations over $500.
Secure appraisals for donations exceeding $5,000.

Mistake #5: Deducting Both Income Tax and Sales Tax

The Error: Claiming both on Line 5.
How to Avoid: Choose one—whichever provides the larger deduction.

Mistake #6: Ignoring the High-Income Phase-Out

The Error: Not applying the deduction reduction for AGI above the threshold.
How to Avoid: Complete the Itemized Deductions Worksheet in the instructions.

Mistake #7: Misreporting Mortgage Interest

The Error: Claiming more than shown on Form 1098 or exceeding mortgage limits.
How to Avoid: Match Form 1098 amounts and attach an explanatory statement if claiming extra.

What Happens After You File

IRS Processing

Initial processing (6–8 weeks): The IRS enters your return data and performs basic checks.
Computer matching: The IRS verifies amounts reported against Form 1098, W-2s, etc.
Refund or notice: You’ll receive a refund or balance due notice if everything matches.

Potential IRS Actions

Math Error Adjustments: If errors are found, you’ll receive a notice with 60 days to respond.
Document Requests: The IRS may ask for proof of large deductions such as charitable gifts or casualty losses.
Audit Selection: Risk increases with unusually high deductions or certain expense types.

Amended Return Processing

Processing typically takes 8–12 weeks.
Track status using the IRS “Where’s My Amended Return?” tool.
You’ll receive a notice once reviewed.

Record Retention

Keep copies of your 2013 return, Schedule A, and all supporting documents for at least 3 years (or 6 years if you understated income).

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

Itemize if your total qualifying expenses exceed the standard deduction ($6,100 single, $8,950 head of household, $12,200 joint). With the 10% medical threshold, fewer taxpayers benefited from itemizing in 2013.

2. I turned 65 in 2013. Which medical expense percentage applies?

If born before January 2, 1949, the 7.5% threshold applies. For joint filers, if either spouse qualifies, both may use 7.5%.

3. Can I deduct medical expenses I paid for my elderly parent?

Yes, if you provided over half their support, even if you couldn’t claim them as a dependent due to income limits.

4. What's the difference between mortgage interest on Lines 10 and 11?

Line 10: Interest reported on Form 1098.
Line 11: Interest not reported on Form 1098 (e.g., seller-financed loans or co-owned properties).

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

Only Typhoon Haiyan relief donations made between March 25–April 15, 2014, qualified under special legislation.

6. Should I deduct state income tax or sales tax on Line 5?

Choose whichever is larger. Income tax usually yields a bigger deduction unless you live in a no-income-tax state or made large purchases.

7. My AGI is $350,000. Will my itemized deductions be reduced?

Yes. For 2013, deductions phase out above $300,000 for joint filers. Your reduction equals 3% of the amount exceeding that threshold, capped at 80% of deductions.

Additional Resources

IRS Schedule A Instructions for 2013 (PDF)
IRS Publication 502: Medical and Dental Expenses
IRS Publication 936: Home Mortgage Interest Deduction
IRS Publication 526: Charitable Contributions

This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

When You'd Use It (Late/Amended Returns)

Initial Filing

Amended Returns

General Rules for Amended Returns

Key Rules for 2013

Medical and Dental Expenses

Phase-Out for High-Income Taxpayers

Home Mortgage Interest Limits

Charitable Contributions

State and Local Taxes

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Step 2: Calculate Each Category

Step 3: Apply Special Calculations

Step 4: Total Your Deductions

Step 5: Compare to Standard Deduction

Step 6: Attach to Form 1040

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

Mistake #2: Forgetting the 10% Medical Expense Floor

Mistake #3: Including Non-Deductible Expenses

Mistake #4: Lacking Proper Documentation

Mistake #5: Deducting Both Income Tax and Sales Tax

Mistake #6: Ignoring the High-Income Phase-Out

Mistake #7: Misreporting Mortgage Interest

What Happens After You File

IRS Processing

Potential IRS Actions

Amended Return Processing

Record Retention

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

2. I turned 65 in 2013. Which medical expense percentage applies?

3. Can I deduct medical expenses I paid for my elderly parent?

4. What's the difference between mortgage interest on Lines 10 and 11?

5. I made charitable contributions after March 25, 2014. Can I deduct them on my 2013 return?

6. Should I deduct state income tax or sales tax on Line 5?

7. My AGI is $350,000. Will my itemized deductions be reduced?

Additional Resources

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Frequently Asked Questions

Related Articles

Schedule A (Form 1040): Itemized Deductions – 2013 Tax Year Guide

What the Form Is For

When You'd Use It (Late/Amended Returns)

Initial Filing

Amended Returns

General Rules for Amended Returns

Key Rules for 2013

Medical and Dental Expenses

Phase-Out for High-Income Taxpayers

Home Mortgage Interest Limits

Charitable Contributions

State and Local Taxes

Step-by-Step Overview (High Level)

Step 1: Gather Your Documentation

Step 2: Calculate Each Category

Step 3: Apply Special Calculations

Step 4: Total Your Deductions

Step 5: Compare to Standard Deduction

Step 6: Attach to Form 1040

Common Mistakes and How to Avoid Them

Mistake #1: Not Comparing to Standard Deduction

Mistake #2: Forgetting the 10% Medical Expense Floor

Mistake #3: Including Non-Deductible Expenses

Mistake #4: Lacking Proper Documentation

Mistake #5: Deducting Both Income Tax and Sales Tax

Mistake #6: Ignoring the High-Income Phase-Out

Mistake #7: Misreporting Mortgage Interest

What Happens After You File

IRS Processing

Potential IRS Actions

Amended Return Processing

Record Retention

Frequently Asked Questions

1. Should I itemize or take the standard deduction for 2013?

2. I turned 65 in 2013. Which medical expense percentage applies?

3. Can I deduct medical expenses I paid for my elderly parent?