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IRS Schedule A (Form 1040) (2013): Itemized Deductions Guide
Download the official 2013 Schedule A, learn exactly who needs it, and avoid the most common errors that delay IRS processing or reduce your eligible deductions.
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What Is This Form
Schedule A lets taxpayers report actual deductible expenses—medical costs, taxes paid, mortgage interest, and charitable contributions—instead of claiming the flat standard deduction on their 2013 federal return, directly reducing taxable income. High-tax state residents especially benefit from comparing itemized deductions to the standard deduction.
Late Filers
You can still attach Schedule A to a late-filed 2013 Form 1040; however, the expired refund window may limit IRS refund issuance.
Multiple Income Sources
Taxpayers with wages, freelance earnings, or investment gains in 2013 often find itemizing deductions more advantageous than claiming the flat standard deduction.
Itemizing Deductions
Schedule A is the primary mechanism for claiming medical and dental expenses, certain taxes paid, home mortgage interest, and charitable contributions, rather than the flat standard deduction.
Claiming 2013 Credits
Certain 2013 credits depend on an accurate adjusted gross income calculation. Because itemizing affects credit phase-out figures, completing Schedule A correctly supports accurate credit claims.
IRS Compliance
Filing an accurate Schedule A creates a documented deduction record, reducing your exposure to IRS correction notices, audits, or requests for substantiation of taxpayers' claim amounts.
Citizens Abroad / Military
U.S. citizens abroad or on active duty may deduct only U.S. state, local income, or property taxes—foreign country taxes are generally excluded.
Eligibility
Schedule A generally benefits any taxpayer whose total qualifying 2013 expenses exceed the standard deduction for their filing status. Taxpayers who are married filing separately and whose spouse itemizes must itemize as well, regardless of their expense totals.
Late Filers
Filing a 2013 return today stops further failure-to-file penalties but does not prevent interest or failure-to-pay penalties on any remaining unpaid balance.
Multiple Income Sources
Taxpayers with wages, self-employment, or income distributions from investments in 2013 often have both higher federal tax liabilities and higher deductible expenses, making Schedule A comparisons essential.
Itemizing Deductions
You may benefit from Schedule A if mortgage interest, real estate taxes, medical costs, or charitable contributions exceed your 2013 standard deduction amount.
Claiming 2013 Credits
Completing Schedule A AGI before calculating credits helps ensure your taxable income and any AGI-dependent credit calculations—including those tied to income tax owed—are accurate.
IRS Compliance
If the IRS filed a Substitute for Return for 2013, submitting your return with Schedule A may substantially reduce your assessed balance.
Citizens Abroad / Military
U.S. expats and service members paying state and local income taxes or U.S. mortgage interest in 2013 may qualify for Schedule A deductions.
Step-by-Step
Follow the six steps below to complete your 2013 Schedule A accurately. Several steps include rules specific to the 2013 tax year that differ from those on prior or later returns.
1. Gather Your Documents Before Starting
Collect all records of deductible expenses paid in 2013 before filling in any lines: mortgage interest statements (Form 1098), property tax bills, medical and dental receipts, state tax records, charitable acknowledgments, insurance premium statements, and qualifying mortgage insurance premium records.
2. Confirm Your Filing Status on Form 1040 First
Your filing status determines your standard deduction and key phase-out thresholds. The five 2013 filing statuses are single, married filing jointly, married filing separately, head of household, and qualifying widow(er) with dependent child. If married and filing separately, both spouses must either itemize or take the standard deduction—one cannot itemize while the other claims the flat amount.
3. Report Each Deduction Category on the Correct Line
Enter medical and dental expenses on Lines 1–4. On Lines 5–9, check one box only—either local income taxes or local general sales tax, not both—plus real property taxes and personal property taxes imposed by state and local governments. Enter home mortgage interest and points on lines 10–13, investment interest on line 14, and charitable contributions on lines 16–19.
4. Calculate Your Adjusted Gross Income Before Applying Expense Floors
Your 2013 AGI from Form 1040, Line 38, controls all Schedule A thresholds. Medical and dental expenses are deductible only above 10% of AGI—or 7.5% if you or your spouse was born before January 2, 1949. AGI also determines whether the PEASE limitation reduces your total itemized deductions.
5. Compare Your Schedule A Total to the 2013 Standard Deduction
The 2013 standard deduction amounts are $6,100 for single and married filing separately, $8,950 for head of household, and $12,200 for married filing jointly and qualifying widow(er)s. If your Schedule A total—including state and local taxes, mortgage interest, and charitable amounts—exceeds your applicable standard deduction, itemizing reduces your taxable income and lowers your federal income tax bill.
6. Apply the Pease Limitation if Your AGI Exceeds the 2013 Threshold
The Pease limitation reduces itemized deductions by 3% of AGI above thresholds—$250,000 single, $300,000 married jointly, and $150,000 married separately—capped at 80%; complete the Itemized Deductions Worksheet and retain it for your records.
Filing Deadline — April 15, 2014
The original due date for 2013 returns was April 15, 2014. Taxpayers who timely filed Form 4868 received an automatic extension to October 15, 2014, for filing only, not payment. The failure-to-file penalty begins accruing April 15, 2014, for those without an extension, or October 15, 2014, for those who filed one. Filing now immediately stops further penalty growth.
Refund Deadline — Likely Expired
Under IRC §6511, the refund window closed April 15, 2017, for timely filers. For those who never filed, withholdings are deemed paid April 15, 2014—placing most filers outside the three-year window today. Exceptions such as financial disability may apply — consult a tax professional before filing.
Processing Time — Allow for Several Months
Prior-year returns, such as the 2013 Form 1040, cannot be e-filed and must be mailed to the IRS. Prior-year paper returns may take several weeks to several months; timing varies based on IRS volume. If you have a balance due, pay when you file—interest continues accruing throughout the processing period.
Pease Limitation Reinstated (2013 Only)
The Pease phase-out on certain itemized deductions was eliminated for 2010–2012 and then reinstated for 2013 under the American Taxpayer Relief Act of 2012. High-income filers must reduce affected deductions — including certain contributions, taxes paid, and mortgage interest — by 3% of AGI above the applicable threshold, capped at 80%. This rule applies specifically to tax year 2013.
Missing W-2s or Tax Records for 2013?
Late filers frequently find that the original 2013 documents are no longer available. Both the IRS and the Social Security Administration maintain records that help taxpayers reconstruct their returns and claim every eligible deduction accurately without relying on estimates.
IRS Wage & Income Transcript
This contains all third-party-reported figures for 2013—including W-2 wages, 1099 income, and mortgage interest paid—making it the most reliable substitute for missing source documents.
IRS Account Transcript
This shows your 2013 tax account history, including payments, penalties, and whether the IRS filed a substitute return, helping you review records before submitting a late original return.
Social Security Administration
SSA earnings records show wages posted to your Social Security account for 2013, serving as supporting documentation when reconstructing income figures if employer W-2s are unavailable.
Contact Previous Employers
IRS rules require employers to keep employment tax records for at least four years. Many may lack 2013 payroll data, so requesting records is recommended before relying on IRS transcripts.
Never estimate figures on your 2013 return. You should use IRS transcripts to match records on file and reduce follow-up notices.
Missing W-2s or Tax Records?
You can still complete your return even without original records
If you had a balance due on April 15, 2014, penalties and interest have been accumulating since that date. Filing your 2013 return now immediately stops further failure-to-file penalty accrual — even if you cannot pay the full balance today.
Failure-to-File Penalty
(5% per month, capped at 25%)
Assessed on the unpaid balance for each month your return remains unfiled, up to 25% of the taxes owed. Submitting your return today—even without full payment—immediately stops further accrual of this penalty on your federal taxes.
Failure-to-Pay Penalty
(0.5% per month, capped at 25% + Interest)
A separate penalty applies to unpaid federal tax at a rate of 0.5% per month. When both penalties apply, the failure-to-file rate drops to 4.5%, for a total of 5% monthly, with interest accruing separately until fully paid.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
Two IRS programs may reduce or eliminate 2013 penalties. First-time abatement requires a clean three-year history, filed returns, and taxes paid or arranged for. A reasonable cause request for illness, death, disaster, or record issues must be submitted in writing.
Filing late is always better than not filing at all. The monthly failure-to-file rate of 5% is ten times the failure-to-pay rate — filing now stops the larger penalty from continuing to accrue.
These are the most frequent errors causing IRS processing delays, correspondence, or missed deductions on 2013 filings.
- Using the wrong tax year form — Submitting a 2012 or 2014 Schedule A invalidates your return; mismatches in line numbers and year-specific rules may require a costly resubmission.
- Ignoring the PEASE limitation— High-income filers who skip the PEASE phase-out overstate itemized deductions, risking IRS adjustment notices and additional interest above the applicable AGI threshold.
- Applying the wrong medical expense floor— Most 2013 filers need a 10% AGI threshold; taxpayers or spouses born before January 2, 1949, qualify under the 7.5% floor.
- Deducting both state income taxes and sales taxes— On line 5, choose either state income taxes or general sales taxes—not both; the SALT cap didn't exist until TCJA 2018.
- Exceeding mortgage interest limits — Home mortgage interest is deductible up to $1 million in acquisition debt plus $100,000 in home equity debt; overstating invites IRS scrutiny.
- Missing written acknowledgment for charitable contributions — Any single contribution of $250 or more to a charitable organization requires a contemporaneous written acknowledgment; the deduction is disallowed without it.
- Missing Form 8283 for noncash gifts — Form 8283 is required when total noncash charitable contributions exceed $500; the fair market value of donated property must be documented, and the form must be attached.
- Assuming a refund is still available — The three-year refund window for 2013 closed April 15, 2017, for most filers; a late return now will not generate a refund unless a qualifying exception applies.
- Unsigned or undated return — An unsigned or undated Form 1040 is invalid; failure-to-file penalties continue accruing until the IRS receives a properly signed and dated submission.
- Missing required attachments — Failing to include Form 8283 for noncash gifts over $500 or Form 4684 for theft losses results in disallowed deductions or a formal IRS substantiation request.
What is IRS Schedule A (Form 1040) (2013) used for?
Schedule A allows taxpayers to claim itemized deductions for 2013 instead of the standard deduction. It covers qualifying medical and dental expenses, state and local taxes, home mortgage interest, and charitable contributions—reducing taxable income and lowering your federal tax bill. It is filed as an attachment to Form 1040.
Can I still file a 2013 tax return with Schedule A?
Yes, there is no deadline preventing you from filing a past-due return. However, the three-year refund window closed April 15, 2017, for most 2013 filers. Filing now stops further accrual of the failure-to-file penalty and clears your compliance record with the IRS.
Should I itemize or take the standard deduction for 2013?
Calculate both and choose the larger amount. The 2013 standard deduction was $6,100 for single or MFS filers, $8,950 for head-of-household filers, and $12,200 for MFJ filers. If state and local taxes, mortgage interest, and charitable amounts exceed your applicable threshold, Schedule A saves you money.
What is the Pease limitation, and does it affect my 2013 return?
The Pease limitation reduces itemized deductions by 3% of AGI above $250,000 (single), $275,000 (head of household), $300,000 (MFJ), or $150,000 (MFS), capped at 80%. Reinstated by the American Taxpayer Relief Act after a suspension, it affects high-income 2013 filers claiming mortgage interest, property taxes, and charitable contributions.
Can I deduct both state income taxes and state sales taxes on my 2013 Schedule A?
No, you can't. On line 5, you must choose either state and local income taxes or the local general sales tax amount—not both. Taxpayers in states without an income tax typically benefit from using the IRS Optional Sales Tax Tables to calculate sales tax.
What documentation do I need to support my Schedule A deductions?
You will need Form 1098 for mortgage interest, property tax bills, medical receipts, state tax records, and a written acknowledgment for charitable contributions of $250 or more. The fair market value of noncash contributions must be documented, and gifts exceeding $500 require Form 8283 attached to your return.
What if I do not have my original 2013 documents?
Request a Wage and Income Transcript from the IRS reflecting all third-party-reported 2013 figures. Contact former employers for payroll records and check SSA records to confirm reported wages. Never estimate figures—use only verifiable transcripts or source documents to ensure accurate reporting across all Schedule A categories.
Will the IRS audit my 2013 return if I file it late?
The IRS assessment statute is generally three years from the date you actually file. Filing a late 2013 return today opens a new three-year examination window. Returns with oversized charitable contributions, undocumented noncash gifts, or medical expenses inconsistent with reported income carry the highest audit risk.
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