IRS Schedule A Form 1040 2014 — Itemized Deductions Guide

IRS Schedule A (Form 1040) for tax year 2014 is used to claim itemized deductions instead of the standard deduction. It applies when deductible expenses exceed the standard deduction for your filing status.

Late Filers

Late filers can still claim itemized deductions on Schedule A if total qualifying expenses exceed the applicable 2013 standard deduction amount.

Multiple Income Sources

Filers with wages, self-employment income, or investment earnings may find that Schedule A deductions meaningfully reduce their total taxable income across all sources. 

Itemizing Deductions 

Schedule A covers medical and dental expenses, state and local taxes paid, home mortgage interest, and qualifying charitable contributions made during 2013.

Claiming 2014 Credits

Some tax credits depend on your adjusted gross income and on qualifying eligible expenses that are accurately reported on your 2013 federal tax return.

IRS Compliance

A complete and accurate Schedule A with supporting documentation strengthens your deduction claims if the IRS reviews or audits your 2013 return.

Citizens Abroad / Military

U.S. taxpayers living overseas may either deduct foreign taxes paid or claim a foreign tax credit—but cannot do both simultaneously.

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Follow these steps to complete Schedule A Form 1040 for tax year 2014. Some rules apply only to this tax year, so use the official IRS instructions.

Step 1: Gather your documents before starting

Before you begin, collect all relevant records, including mortgage interest statements (Form 1098), property tax bills, medical and dental receipts, charitable contribution acknowledgments, and state and local tax payment records.

Step 2: Choose the correct filing status

The five filing statuses for 2014 are single, married filing jointly, married filing separately, head of household, and qualifying widow(er). Select the status that reflects your situation as of December 31, 2014. If you file as married filing separately, note that both spouses must use the same deduction method—one cannot itemize while the other claims the standard deduction.

Step 3: Report all income on the correct lines

Before completing Schedule A, report all federal income on Form 1040 first. Wages go on line 7, interest and dividends on lines 8a and 9a, and business income on line 12. Your adjusted gross income from Line 38 directly affects Schedule A deduction thresholds, including the medical expense floor and any phase-out limits on itemized deductions.

Step 4: Calculate Adjusted Gross Income (AGI)

AGI is calculated on Form 1040 and determines your eligibility for itemized deduction limits on Schedule A. Above-the-line adjustments — such as IRA contributions (Line 32), student loan interest (Line 33), and educator expenses (Line 23) — reduce your gross income to arrive at AGI.

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Step 5: Choose deductions and compare to the standard deduction [2014 only].

The 2014 standard deduction amounts are $6,200 for single or married filing separately, $12,400 for married filing jointly or qualifying widow(er), and $9,100 for head of household. Add your eligible Schedule A expenses and compare the total to your standard deduction. Itemize only if your deductions exceed that amount.

Step 6: Apply medical expense rules [2014 Only]

For 2014, deduct medical and dental expenses exceeding 10% of your AGI, or 7.5% if you or your spouse was age 65 or older. Enter qualifying expenses on Lines 1–4.

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Missing W-2s or Tax Records for 2014?

Late filers often no longer have original 2014 records, and prior employers may be unreachable years later. The IRS and Social Security Administration maintain records that can help reconstruct income and eligible expenses without estimating.

IRS Wage & Income Transcript

This contains all 2014 income records under your Social Security number, including W-2s, 1099s, and mortgage statements. As of 2026, availability is not guaranteed. Request via Form 4506-T. 

IRS Account Transcript

This shows your 2014 filing history, prior federal tax payments, penalties assessed, and credits applied — essential for understanding your current balance owed before filing your late return. 

Social Security Administration

SSA earnings records reflect wages reported by employers in the year 2014, providing independent income verification when IRS transcripts are unavailable, given the ten-year retention window. 

Contact Prior Employers

IRS rules require employers to retain employment tax records for four years, and DOL rules for three years. Most employers are no longer legally obligated to retain 2014 payroll records. 

Never estimate income on your 2014 return—use IRS or SSA records to verify exact amounts and avoid discrepancies that disallow deductible expenses.

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These errors often cause IRS delays, incorrect calculations, or reduced itemized deductions on your federal income tax return.

• Using the wrong tax year form —  Using a form from the wrong tax year produces incorrect taxable income calculations and triggers IRS adjustments that significantly delay processing of your return.
• Incorrect filing status — Choosing the wrong filing status results in incorrect tax calculations, affects your deduction eligibility, and may require IRS corrections that delay your return.
• Missing Schedule A — If you do not attach Schedule A, the IRS will disallow all itemized deductions and may recalculate your return using the standard deduction instead.
• Incorrect AGI thresholds — Applying the wrong AGI percentage reduces your allowable medical and dental expense deductions and may cause the IRS to adjust your Schedule A accordingly.
• Unreported income — Failing to report all earned and unearned income can trigger IRS notices, accuracy-related penalties, and a significant increase in your total tax balance owed.
• Assuming refunds remain—Most refund deadlines for tax year 2014 have already passed. Filing now will not recover a refund if the three-year claim window has closed.
• Missing Social Security numbers —  Errors or omissions in Social Security numbers can delay return processing and may require additional identity verification before the IRS accepts your return.
• Unsigned return — The IRS will not process any paper return missing a required signature. Both spouses must sign and date a jointly filed return before submission.
• Missing attachments — Failing to include required documents such as W-2s or Schedule A can delay processing and result in reduced or fully disallowed deductions on your return.

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What is the IRS Schedule A Form 1040 (2014) used for?

IRS Schedule A Form 1040 for tax year 2014 allows taxpayers to claim itemized deductions such as medical and dental expenses, state and local taxes, mortgage interest, and charitable contributions, instead of taking the standard deduction to reduce taxable income.

Can I still file a 2014 tax return?

Yes, you can still file a 2014 federal tax return even though it is late. Most refund deadlines have already passed, but filing now stops the failure-to-file penalty from accruing and helps you resolve any outstanding federal income tax balance.

What is the standard deduction for 2014?

The 2014 standard deduction was $6,200 for single filers or married filing separately; $12,400 for married filing jointly or qualifying widow(er)s; and $9,100 for head of household. Use Schedule A to itemize only if your total deductions exceed these amounts.

What expenses qualify as itemized deductions?

Eligible itemized deductions on Schedule A for 2014 include medical and dental expenses exceeding the AGI threshold, state and local income or sales taxes, home mortgage interest, gifts to qualified charities, and casualty or theft losses. Each deduction category has specific IRS rules and limitations.

What is adjusted gross income (AGI)?

Adjusted gross income is your total federal income minus above-the-line adjustments such as IRA contributions, student loan interest, and educator expenses. Calculated on Form 1040 Line 38, AGI determines your eligibility for key deductions, credits, and other 2014 tax benefits.

Can I amend a 2014 return?

The deadline to amend a 2014 federal tax return was April 15, 2018, or October 15, 2018, with an approved extension. Both deadlines have now passed. The IRS permits amendments beyond this window only in very limited and specific qualifying circumstances.

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