2017 Instructions for Schedule A (Form 1040)
Checklist
Schedule A for Form 1040 allows taxpayers to itemize deductions instead of claiming the standard deduction in 2017. You can deduct qualifying expenses for medical and dental costs, state and local taxes, mortgage interest, charitable donations, and casualty or theft losses.
The Internal Revenue Service requires you to calculate each category carefully and apply the correct limitation thresholds that were in effect for 2017. This form attaches directly to Form
1040 and becomes part of your federal tax return.
Eligibility and Filing Requirements
You must determine whether itemizing deductions provides a greater tax benefit than claiming the standard deduction for your filing status. U.S. citizens and resident aliens qualify to file
Schedule A with their federal returns. Nonresident aliens can claim certain itemized deductions on Schedule A for Form 1040-NR only if those deductions connect to effectively connected income from U.S. sources.
Generally, nonresident aliens cannot file as married filing jointly unless they elect under Internal
Revenue Code provisions to be treated as U.S. residents for tax purposes. You should compare your total itemized deductions to the standard deduction amount for your filing status before choosing which method reduces your taxable income more effectively.
Medical and Dental Expenses
For the 2017 tax year, medical and dental expenses are deductible only to the extent they exceed 7.5 percent of your adjusted gross income. This lower threshold applies to all taxpayers and allows more filers to qualify for itemized deductions. The Tax Cuts and Jobs Act temporarily reduced the floor from 10 percent to 7.5 percent for both 2017 and 2018, expanding eligibility compared to prior rules.
Expenses that may qualify for this deduction include
- Health insurance premiums for medical and dental coverage, including qualified
long-term care insurance
- Prescription drugs and insulin
- Fees paid to physicians, dentists, chiropractors, physical therapists, and other licensed
medical practitioners
- Costs for hospital services, laboratory work, diagnostic testing, and necessary medical
equipment
- Ambulance charges and transportation expenses related to medical care
- Lodging required for medical treatment away from home, limited to $50 per night per
person
Any amounts reimbursed by insurance or another source must be subtracted before calculating the deductible portion. Keep detailed records such as receipts, billing statements, insurance explanations of benefits, and proof of payment to support the claim. Expenses for cosmetic procedures, over-the-counter medications other than insulin, or gym and health club memberships are not deductible unless prescribed by a physician to treat a specific diagnosed medical condition.
State and Local Taxes
You can deduct either state and local income taxes or state and local general sales taxes on line
5 of Schedule A. You cannot deduct both categories in the same tax year. State and local income taxes include amounts withheld from your wages as shown on Form W-2, estimated tax payments made during 2017, and any prior year taxes you paid in 2017.
Property taxes you paid on real estate qualify for a deduction on line 6 if the taxes were assessed uniformly at a like rate throughout the community and the proceeds fund general governmental purposes. You can deduct personal property taxes on line 7 if those taxes were based solely on the value of the property and imposed every year. The Internal Revenue
Service does not allow deductions for assessments that increase property value, such as charges for new sidewalk construction or other capital improvements.
Home Mortgage Interest and Points
You can deduct home mortgage interest paid on acquisition indebtedness for your primary home and one second home. Report interest amounts shown on Form 1098, Mortgage Interest
Statement, which your lender provides. Your deduction may be limited if you took out mortgages after October 13, 1987, depending on the loan amount and purpose.
Points you paid to purchase your primary home generally qualify for a full deduction in the year you paid them if you meet specific requirements. Points paid to refinance a mortgage typically must be deducted over the life of the loan rather than in a single year. You should also report mortgage insurance premiums on line 13, as the deduction for these premiums was extended through 2017.
Charitable Contributions
The Internal Revenue Service allows deductions for contributions to qualified charitable organizations. You must obtain written acknowledgment from the charity for any single contribution of $250 or more. Cash contributions require a bank record, receipt, or other written documentation from the charitable organization.
For noncash contributions exceeding $500 in total value, you must complete and attach Form
8283, Noncash Charitable Contributions. Section A of Form 8283 applies to property valued over $500 but not over $5,000. Section B applies to contributions of $5,000 or more and requires a qualified appraisal. You cannot deduct the value of your time or services, only your actual expenses.
Casualty and Theft Losses
Casualty losses from sudden, unexpected, or unusual events qualify for deduction if you complete Form 4684, Casualties and Thefts. You must reduce each casualty loss by $100, then reduce your total casualty losses by 10 percent of your adjusted gross income. Only the remaining amount becomes deductible on Schedule A line 20. Losses occurring in federally-declared disaster areas may qualify for special tax treatment under separate disaster relief provisions.
Form Preparation and Submission
Calculate your total itemized deductions by completing all applicable lines on Schedule A. The form flows logically from medical expenses through taxes, interest, charitable gifts, casualty losses, and miscellaneous deductions. Some taxpayers with adjusted gross income exceeding certain thresholds must complete line 29 to calculate a limitation on total itemized deductions.
For 2017, these thresholds were $261,500 for single filers, $287,650 for head of household,
$313,800 for married filing jointly, and $156,900 for married filing separately.
Attach Schedule A directly to your Form 1040 when you file your federal tax return. Include all supporting forms, such as Form 8283 for noncash charitable contributions and Form 4684 for casualty losses. You do not sign Schedule A separately; your signature on Form 1040 covers all attached schedules and forms. Keep copies of all receipts, statements, and documentation for at least three years after filing your return.
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