2013 Form 1040-SA (Schedule A) Itemized Deductions Checklist
Year-Specific Unique Characteristics
Form 1040-SA for 2013 introduces the elevated medical expense floor to 10% of AGI (versus 7.5% prior) and permits election to deduct specific Typhoon Haiyan charitable contributions made after March 25, 2014, on the 2013 return. The form requires taxpayers to choose between a state/local income tax deduction or a general sales tax deduction, not both; this binary choice, along with the heightened medical threshold, distinguishes 2013 filings.
Year-Specific Programs Applicable to Form 1040-SA 2013
Taxpayers filing 2013 Form 1040-SA may deduct cash charitable contributions for Typhoon Haiyan relief in the Philippines made after March 25, 2014, and before April 15, 2014, if reported as if contributed on December 31, 2013. Medical and dental expenses are deductible only to the extent they exceed 10% of adjusted gross income (AGI), except for individuals or spouses aged 65 or older as of December 31, 2013, who retain the 7.5% threshold through 2016. The $1 million home mortgage principal limit and $100,000 equity line limit apply to qualifying home purchase, improvement, and building expenses.
Ten-Step Checklist for 2013 Form 1040-SA
Step 1: Verify Filing Status and Dependent Eligibility
Confirm filing status (single, married filing jointly, married filing separately, head of household, or qualifying widow(er)) matches Form 1040, line 1–5. Verify each dependent claimed on Form 1040, line 6c, qualifies under dependency tests; only these individuals’ medical expenses are includible on Schedule A, line 1. If married filing separately, confirm that both spouses agree on the itemization method (both must itemize or both claim the standard deduction).
Step 2: Gather Medical and Dental Expense Documentation
Collect receipts and records for all 2013 medical and dental expenses paid for yourself, spouse, and qualifying dependents. Include amounts for insurance premiums (but not employer-sponsored cafeteria plan amounts shown in Form W-2 box one unless included in box one wages), prescription medicines, doctor or dentist fees, hospital care, eyeglasses, hearing aids, and lodging for medical care travel. For individuals or spouses aged 65 or older as of December 31, 2013, identify amounts separately, as the 7.5% floor applies; for all others, the 10% floor applies.
Step 3: Calculate Medical Expense Deduction (Line 1–4)
On Schedule A, line 1, enter the total 2013 medical and dental expenses (including reimbursed insurance premiums). On line 2, enter AGI from Form 1040, line 38. On line 3, multiply line 2 by 10% (or 7.5% if you or your spouse was born before January 2, 1949). On line 4, subtract line 3 from line 1; if line 3 exceeds line 1, enter zero. Only the excess on line 4 is deductible.
Step 4: Select State and Local Tax Option (Line 5)
On Schedule A, line 5, check box (a) to deduct state and local income taxes withheld from salary (shown on Form(s) W-2) plus estimated payments and mandatory unemployment or disability fund contributions, OR check box (b) to deduct actual state and local general sales taxes paid in 2013 (using actual receipts or optional tables). You must check only one box; you cannot deduct both income tax and sales tax.
Step 5: Report Real Estate and Personal Property Taxes (Lines 6–8)
On line 6, enter real estate taxes paid on property you own (not rental property). On line 7, enter personal property taxes on vehicles or other personal property. On line 8, list any other state, local, or foreign taxes paid (e.g., specific state taxes). Add lines 5 through 8 on line 9; this total is transferred to the mortgage interest section.
Step 6: Document Home Mortgage Interest and Investment Interest (Lines 10–15)
On line 10, enter home mortgage interest and points from Form 1098 (or Form 1098 box one and box 2). On line 11, enter home mortgage interest NOT reported on Form 1098, providing the lender name and address. On line 13, enter mortgage insurance premiums (not PMI, as it is not reported on Form 1098). On line 14, enter investment interest. Add lines 10 through 14 on line 15. Deduction limit applies if Form 1040, line 38 (AGI), exceeds $150,000 (married filing separately), $250,000 (single), $275,000 (head of household), or $300,000 (married filing jointly/qualifying widow(er)).
Step 7: Report Charitable Contributions (Lines 16–19)
On line 16, enter cash contributions by check, cash, or card. On line 17, enter non-cash property contributions (attach Form 8283 if over $500). On line 18, enter carryover charitable contributions from prior years. Contributions of $250 or more each require written acknowledgment from the qualified organization. If claiming Typhoon Haiyan relief contribution made after March 25, 2014, and before April 15, 2014, record it as if made December 31, 2013, and include telephone bill documentation if the contribution was by phone or text. Add lines 16 through 18 on line 19.
Step 8: Report Casualty and Theft Losses (Line 20)
On line 20, enter casualty or theft losses for personal-use property (attach Form 4684). For 2013, personal-use property casualty and theft losses were deductible without regard to disaster status, subject only to the $100 per event threshold and 10% AGI aggregate floor. Only losses in excess of $100 per event and aggregate losses exceeding 10% of AGI are deductible. Do not include reimbursements received.
Step 9: Calculate Job Expenses and Miscellaneous Deductions (Lines 21–27)
On line 21, enter unreimbursed employee business expenses (job travel, union dues, job education). On line 22, enter tax preparation fees. On line 23, include other miscellaneous expenses (e.g., investment fees, safe deposit boxes). Add lines 21 through 23 on line 24. On line 25, enter AGI from Form 1040, line 38. On line 26, multiply line 25 by 2% (.02). On line 27, subtract line 26 from line 24; if line 26 exceeds line 24, enter zero. Only the excess on line 27 is deductible (subject to 2% AGI floor for miscellaneous itemized deductions).
Step 10: Complete Total Itemized Deductions and Limitation (Lines 28–29)
Add the amounts in the far-right column for lines 4, 9, 15, 19, 20, and 27 to calculate total itemized deductions. On line 29, determine whether Form 1040, line 38 (AGI), exceeds the applicable threshold: $150,000 (married filing separately), $250,000 (single), $275,000 (head of household), or $300,000 (married filing jointly or qualifying widow(er)). If AGI does not exceed the threshold, enter the total on line 29 and transfer to Form 1040, line 40.
If AGI exceeds threshold, complete the Itemized Deductions Worksheet (provided in the instructions) to determine the allowable deduction and enter on line 29. Attach Schedule A to Form 1040; see the IRS Where to File page for 1040-SA 2013 for the address.
Schedule A Line Changes for 2013
Medical Expense Threshold: Prior year (2012): 7.5% of AGI for all taxpayers. Current year (2013): 10% of AGI for taxpayers under age 65 by December 31, 2013; 7.5% for taxpayers or spouses age 65 or older by December 31, 2013. Change type: Updated.
Charitable Contribution Election for Disaster Relief: Prior year (2012): No special rule for post-year-end contributions. Current year (2013): Taxpayers may deduct specific charitable contributions (Typhoon Haiyan relief) made after March 25, 2014, and before April 15, 2014, on the 2013 return if reported as December 31, 2013 contributions; phone or text contributions require phone bill documentation. Change type: Added.
Form-Specific Limitations for 2013 Schedule A
Nonresident aliens may file Form 1040-NR (Schedule A for Form 1040-NR) instead of this form; Schedule A (Form 1040) applies only to U.S. residents, resident aliens, or individuals treated as residents under an election. Married filing separately filers cannot claim the standard deduction if their spouse itemizes. Dependents’ standard deduction is limited to the greater of $1,000 or earned income plus $350 (2013 limit). Casualty and theft losses for personal-use property require Form 4684 attachment. Miscellaneous itemized deductions (line 21–23) are subject to a 2% AGI floor and are significantly reduced for high-income taxpayers under itemized deduction phase-out rules.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
