2019 Instructions for Schedule A (Form 1040)
Checklist
Schedule A (Form 1040 or 1040-SR) permits itemized deductions instead of the standard deduction for tax year 2019. The Tax Cuts and Jobs Act applies for the entire year 2019, suspending certain miscellaneous deductions and linking the charitable contribution deduction to adjusted gross income thresholds. U.S. citizens and resident aliens file Schedule A (Form
1040 or 1040-SR) with Form 1040 or Form 1040-SR, while nonresident aliens use Schedule A
(Form 1040-NR) with Form 1040-NR to claim itemized deductions.
No year-specific stimulus reconciliation, ACA shared responsibility payments, or unemployment exclusion adjustments apply to Schedule A for 2019. Schedule A operates under standard Tax
Cuts and Jobs Act itemization rules effective through 2025.
Eligibility and Filing Requirements
You must verify your eligibility before filing Schedule A for tax year 2019. Confirm that itemizing deductions on Schedule A yields a greater tax benefit than claiming the standard deduction for your filing status. Form 1040-EZ was discontinued after tax year 2017 and is not available for
2019 returns.
Taxpayers age 65 or older may use Form 1040-SR instead of Form 1040, though this choice remains optional. Schedule A (Form 1040-SR) uses identical line numbers and calculations as
Schedule A (Form 1040). Nonresident aliens must file Schedule A (Form 1040-NR) with Form
1040-NR rather than using the standard Schedule A form designed for U.S. citizens and resident aliens.
Medical and Dental Expenses
Gather invoices, receipts, and insurance statements documenting your medical and dental expenses for 2019. You can deduct only the portion of medical and dental expenses exceeding
7.5% of your adjusted gross income on Line 1. Calculate your adjusted gross income from Form
1040 or Form 1040-SR, Line 8b, before determining your deductible medical expenses.
Include insurance premiums for medical and dental care, prescription medicines, and payments to healthcare providers. The standard mileage rate for medical-related car use increased to 20
cents per mile for 2019. Reduce your medical insurance premiums by any self-employed health insurance deduction claimed on Schedule 1 (Form 1040 or 1040-SR), Line 16.
State and Local Tax Deductions
Collect documentation of state and local income taxes, sales taxes, real property taxes, and personal property taxes paid during 2019. The aggregate state and local tax deduction is limited to $10,000 for single filers and married couples filing jointly, or $5,000 if married filing separately.
This cap applies to the combined total of state and local income taxes, sales taxes, real estate taxes, and personal property taxes reported on Lines 5a through 5c.
You may elect to deduct state and local general sales taxes instead of state and local income taxes on Line 5a, but you cannot deduct both. Property tax payments included in your mortgage payment can be deducted only to the extent the mortgage company actually paid the taxing authority in 2019. Prepayment of property taxes assessed for 2020 cannot be deducted on your
2019 tax return.
Mortgage Interest and Points
Obtain Form 1098 (Mortgage Interest Statement) from your lender and gather property tax bills for 2019. Report home mortgage interest on Lines 8a and 8b following the limitations specified in the 2019 instructions. Your home mortgage interest deduction may be limited based on when you obtained the loan and how you used the proceeds.
Recent legislation extended the deduction for mortgage insurance premiums through 2019, allowing eligible taxpayers to claim it on Line 8d. Points not reported on Form 1098 may be deductible on Line 8c if they meet specific requirements outlined in the instructions. Total your mortgage interest and points on Line 8e before adding investment interest from Line 9.
Charitable Contributions
Collect receipts, bank statements, and written acknowledgment letters for all cash and non-cash donations made in 2019. Gifts by cash or check appear on Line 11, while other than cash or check contributions appear on Line 12. You must attach Form 8283 when your total noncash charitable contributions exceed $500.
Noncash charitable contributions valued at $5,000 or more require a qualified appraisal and completion of Section B of Form 8283. Recent legislation extended to 2019 the temporary
increase in the limitation on qualified contributions, which you can elect to claim on your 2019 return. Carryover amounts from prior years appear on Line 13, and the total of Lines 11 through
13 appears on Line 14.
Casualty and Theft Losses
Personal casualty and theft losses are deductible on Line 15 only if they relate to federally declared disasters for the tax year 2019. Collect insurance claims, repair estimates, and fair market value assessments for any qualifying casualty or theft losses. Complete Form 4684
(Casualties and Thefts) before entering the amount from Line 18 of that form on Schedule A,
Line 15.
Casualty losses attributable to federally declared disasters must exceed $100 per casualty and
10% of your adjusted gross income to be deductible. The federal disaster declaration requirement serves as an eligibility prerequisite under the Tax Cuts and Jobs Act. Casualty and theft losses not attributable to federally declared disasters cannot be deducted on your 2019
Schedule A.
Suspended Deductions and Limitations
Miscellaneous itemized deductions subject to the two-percent-of-adjusted-gross-income floor remain suspended for tax year 2019 and may not be claimed on Schedule A. Unreimbursed employee business expenses, tax return preparation fees, and certain other miscellaneous deductions cannot be claimed for 2019 under the Tax Cuts and Jobs Act. Review the 2019 instructions carefully to identify which deductions remain available.
Completing and Filing Schedule A
Complete Schedule A lines in order from Line 1 through Line 17, applying all applicable adjusted-gross-income-based limitations and the state and local tax cap. Line 17 calculates your total itemized deductions by adding the amounts from Lines 4 through 16. Enter the Line 17 total on Form 1040 or Form 1040-SR, Line 9, to claim your itemized deductions.
Attach Schedule A securely to the front of your completed Form 1040 or Form 1040-SR for tax year 2019. Include any required supporting schedules, such as Form 8283 for noncash charitable contributions exceeding $500. Sign and date your Form 1040 return with Schedule A attached, confirming all entries are accurate and complete before filing.
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