2013 Instructions for Schedule A (Form 1040)
Checklist
Schedule A itemization for 2013 differs from the standard deduction calculation. Taxpayers must compare total itemized deductions with the standard deduction to determine which yields the larger deduction and a lower federal income tax liability. Form-specific limitation applies when nonresidents cannot claim certain state and local tax deductions if income sources fall outside the taxable jurisdiction.
No stimulus reconciliation, ACA shared responsibility payments, TCJA rules, ARPA expansions,
2020 unemployment exclusion, above-the-line charitable deductions, or energy credit changes apply to the 2013 Schedule A filing. The tax year 2013 follows specific thresholds and requirements established before subsequent legislative reforms affected itemized deduction calculations on IRS forms.
Document Assembly Requirements
Gather 2013 tax documents, including W-2 forms showing wages, 1099 forms reporting interest and dividends, mortgage statements providing Form 1098 for interest deductions, charitable contribution receipts with written substantiation, and state and local tax payment records required to complete itemization. Determine filing status on 2013 Form 1040 because married filing separately taxpayers face specific Schedule A limitations stated in the 2013 instructions that affect allowable deductions and calculation methods.
Medical and Dental Expense Thresholds
Complete Line 1 by calculating total qualified medical and dental expenses after reducing these amounts by any payments received from insurance or other reimbursement sources. Beginning
January 1, 2013, taxpayers can deduct only the part of medical and dental expenses that exceeds 10 percent of adjusted gross income on Form 1040, line 38. The threshold remains at
7.5 percent of AGI if either you or your spouse was born before January 2, 1949, regardless of whether you file a joint or separate return.
Examples of deductible medical payments include insurance premiums for medical and dental care, prescription medicines, visits to acupuncturists and chiropractors, hospital care, including meals and lodging, nursing help, ambulance service, eyeglasses and hearing aids, and lodging expenses while away from home to receive medical care. You can include medical bills paid in
2013 for yourself, your spouse, all dependents you claim on your tax return, and specific other qualifying individuals described in IRS Publication 502.
State and Local Tax Deductions
Complete Line 5 by entering total state and local income taxes, property taxes, and sales taxes paid in 2013. You can elect to deduct state and local general sales taxes instead of state and local income taxes, but you cannot deduct both categories on the same return. Nonresident aliens must verify that the income-sourcing rules apply before claiming these deductions on
Schedule A.
State and local income taxes include amounts withheld from your salary during 2013 as shown on Form W-2, state and local income taxes paid for a prior year, such as taxes paid with your
2012-complete-income-tax-guide-for-residents">2012 state tax return, and state and local estimated tax payments made during 2013. Real estate taxes are deductible if the taxes are assessed uniformly at a like rate on all real property throughout the community and the proceeds are used for general community or governmental purposes.
Home Mortgage Interest Limitations
Complete Line 8 by entering home mortgage interest and attaching Form 1098 if received from your lender. Deduct only interest on mortgages securing primary or secondary residences per the 2013 limitations established for mortgages taken out after October 13, 1987. A home mortgage includes first and second mortgages, home equity loans, and refinanced mortgages secured by your main home or second home.
Your deduction may be limited if you took out mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home. All of these mortgages totaled over $100,000 at any time during 2013. Additional limits apply if mortgages used to buy, build, or improve your home, plus any mortgages taken out on or before October 13, 1987, totaled over $1 million at any time during 2013.
Charitable Contribution Documentation
Complete Lines 9 through 13 by maintaining written substantiation for cash and noncash contributions made to qualified organizations during 2013. Noncash contributions exceeding
$500 in total require Form 8283 attachment per the 2013 instructions to report information about donated property, including description, date acquired, and fair market value determination.
Contributions of property valued at $5,000 or more generally require an independent, qualified appraisal and additional Form 8283 documentation.
Casualty and Theft Loss Calculations
Complete Lines 14 through 17 by documenting casualty and theft losses that meet the two-part deduction threshold established for 2013. The amount of each separate casualty or theft loss must exceed $100 after subtracting any salvage value and insurance reimbursement from the loss amount. The total amount of all losses, after reducing each loss by $100, must exceed 10 percent of your adjusted gross income shown on Form 1040, line 38. Attach Form 4684 to calculate and document personal casualty and theft losses per 2013 requirements.
Final Assembly and Filing Instructions
Calculate total itemized deductions on Line 29 and compare this total against the standard deduction amount for your 2013 filing status. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction amount. Attach required schedules, including Form 8283 for noncash charitable contributions exceeding $500,
Form 4684 for casualty and theft losses, and Form 1098 mortgage interest statements as applicable to your 2013 tax return.
Sign and date Schedule A after completing all applicable lines and ensuring proper documentation supports each claimed deduction. Reference the 2013 IRS Where to File page for the current mailing address based on your state of residence and whether you are enclosing a payment. Ensure Schedule A is assembled behind Form 1040, per the 2013 assembly instructions, to facilitate proper processing by the IRS.
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