Schedule A Filing Checklist for Tax Year 2015
Overview and Eligibility
Schedule A allows taxpayers to itemize deductions rather than claiming the standard deduction. For 2015, itemize only if your total allowable deductions exceed the standard deduction for your filing status. The standard deduction amounts for 2015 are $6,300 for single filers, $6,300 for married filing separately, $12,600 for married filing jointly, $9,250 for head of household, and $12,600 for a qualifying widow or widower with a dependent child. Additional amounts apply if you or your spouse were age 65 or older or blind.
Once you choose to itemize on Schedule A, your spouse must also itemize if filing a separate return. Both spouses cannot mix itemization with standard deduction methods.
Medical and Dental Expense Threshold
The 2015 medical expense deduction uses a critical age-based threshold. If either you or your spouse was born before January 2, 1951, you may deduct medical expenses exceeding 7.5 percent of adjusted gross income. For all other taxpayers, the threshold is 10 percent of adjusted gross income. This age provision applies to married couples filing jointly if either spouse meets the birthdate requirement.
Itemized Deduction Income Limitation
For 2015, taxpayers with adjusted gross income exceeding $154,950 may face reductions in total itemized deductions. If your AGI exceeds this threshold regardless of filing status, complete the Itemized Deductions Worksheet in the Schedule A instructions to determine your allowable deductions after reduction.
Ten-Step Filing Process
Step 1: Gather Documentation and Supporting Forms
Collect all receipts, statements, and records supporting your deductions. Required documentation includes medical expense receipts showing unreimbursed amounts, property tax statements, mortgage interest Form 1098, state and local tax payment records, charitable contribution receipts and acknowledgments, casualty or theft loss documentation, and employment-related expense receipts.
Prepare supporting forms before completing Schedule A. Form 4684 is required for casualty and theft losses. Forms 2106 or 2106-EZ are needed for unreimbursed employee business expenses. Form 8283 must be completed for noncash charitable contributions exceeding $500.
Step 2: Calculate Medical and Dental Expenses
Enter total unreimbursed medical and dental expenses on line 1. Include amounts paid during 2015 for yourself, your spouse, and dependents. Qualifying expenses include payments for diagnosis, treatment, prevention, prescription medications, medical equipment, dental care, vision care, hearing aids, and medically necessary transportation.
Exclude cosmetic procedures unless they are used to correct congenital abnormalities or injury damage. Do not include nonprescription medications except insulin, health club memberships, or general wellness expenses.
Multiply your adjusted gross income from Form 1040 line 38 by 10 percent, or by 7.5 percent if you or your spouse was born before January 2, 1951. Enter this threshold amount on line 3. Subtract line 3 from line 1 and enter the result on line 4. If line 3 exceeds line 1, enter zero.
Step 3: Report Taxes Paid
Choose between deducting state and local income taxes or general sales taxes on line 5. You cannot deduct both. Select the appropriate box to indicate your election. If claiming sales taxes, use either actual documented expenses or the IRS optional sales tax tables provided in the instructions.
Enter state and local income taxes paid during 2015, including amounts withheld from wages, estimated tax payments made, and prior-year state refunds applied to 2015. If you received a state tax refund in 2015 for amounts deducted in previous years, you may need to report that refund as income.
Enter real estate taxes paid on property located in the United States on line 6. Enter personal property taxes based on value on line 7. Add lines 5 through 7 and enter the total on line 9.
Step 4: Report Interest Paid
Enter home mortgage interest and points reported on Form 1098, on line 10. Mortgage interest is deductible on acquisition debt up to $1,000,000 and home equity debt up to $100,000 for mortgages secured by your main home or second home.
Enter home mortgage interest not reported on Form 1098 on line 11. This includes interest paid to individuals from whom you purchased property. Provide the recipient’s name, address, and taxpayer identification number.
Enter points not reported on Form 1098 that you paid during 2015 for your primary home on line 12. Points paid on refinancing generally must be deducted over the life of the loan, rather than in a single year.
Enter mortgage insurance premiums on line 13. For 2015, premiums on qualified mortgage insurance contracts issued after December 31, 2006, are deductible subject to income limitations. This deduction phases out for adjusted gross income exceeding $100,000.
Enter investment interest expense on line 14. If claiming investment interest expense, you must attach Form 4952. Investment interest deduction is limited to net investment income. Add lines 10 through 14 and enter the total on line 15.
Step 5: Report Charitable Contributions
Enter gifts made by cash or verified online on line 16. For any single contribution of $250 or more, you must obtain written acknowledgment from the charitable organization showing the amount and date of the donation and stating whether you received any goods or services in return.
Enter contributions made in forms other than cash or a payment on line 17. For noncash donations exceeding $500 in total value, attach Form 8283. For any single noncash item exceeding $5,000, you must obtain a qualified appraisal and complete Section B of Form 8283. Special rules apply to vehicle donations.
Enter carryover contributions from prior years on line 18 if applicable. Charitable contribution carryovers can be used for up to five years following the year in which the original contribution was made. Add lines 16 through 18 and enter the total on line 19.
Donations are deductible only to qualified organizations. You cannot deduct contributions to individuals, political organizations, or candidates. If you received goods or services in exchange for your contribution, reduce your deduction by the fair market value of benefits received.
Step 6: Report Casualty and Theft Losses
Complete Form 4684 to calculate casualty and theft losses. Attach Form 4684 to your return.
For 2015, personal casualty and theft losses are deductible if they meet two threshold requirements. First, reduce each separate casualty or theft loss by $100. Second, the total of all losses after the $100 reduction must exceed 10 percent of your adjusted gross income.
Casualties include damage from fires, storms, earthquakes, floods, car accidents, and similar sudden, unexpected events. Theft includes losses from burglary, larceny, robbery, and embezzlement. Progressive deterioration due to termites, disease, or normal wear does not qualify as a casualty loss.
Your deductible loss is limited to the lesser amount between your adjusted basis in the property and the decrease in fair market value, after subtracting any insurance or other reimbursement. If insurance covers your property, you must file a timely claim. Enter the allowable loss from Form 4684 on line 20.
Step 7: Calculate Job Expenses and Miscellaneous Deductions
Enter unreimbursed employee business expenses on line 21. Attach Form 2106 or Form 2106-EZ if claiming these expenses. Qualifying expenses include job-related travel, transportation, meals (limited to 50% of the total), lodging, union dues, job-required education, and business use of your home.
Enter tax preparation fees on line 22. This includes amounts paid to preparers, tax software costs, and electronic filing fees for preparing your 2015 return.
Enter other expenses on line 23. Qualifying expenses include investment advisory fees, rental costs for a safe deposit box used for storing investment documents, and expenses incurred to produce or collect taxable income. Add lines 21 through 23 and enter the total on line 24.
Multiply adjusted gross income by 2 percent and enter on line 25. Subtract line 25 from line 24. If line 24 exceeds line 25, enter the difference on line 26. If line 25 equals or exceeds line 24, enter zero. Only the amount exceeding 2 percent of AGI is deductible.
Step 8: Calculate Other Miscellaneous Deductions
Line 28 is for other deductions not subject to the 2 percent limitation. Standard items include gambling losses to the extent of gambling winnings, federal estate tax on income in respect of a decedent, and particular unrecovered investments in a pension. Refer to Schedule A instructions for the complete list of qualifying deductions.
Step 9: Apply Overall Limitation and Calculate Total
Add lines 4, 9, 15, 19, 20, 26, and 28. Enter the total on line 29. If your adjusted gross income on Form 1040 line 38 is $154,950 or less, enter the line 29 amount on line 30. This is your total itemized deduction.
If your adjusted gross income exceeds $154,950, you must use the Itemized Deductions Worksheet in the Schedule A instructions to calculate your allowable deduction. The limitation reduces certain itemized deductions for higher-income taxpayers. Medical expenses, investment interest, casualty losses, and gambling losses are not subject to this overall limitation.
Step 10: Complete Filing Requirements
Transfer your total itemized deductions from Schedule A line 30 to Form 1040 line 40. Verify that your name and Social Security number appear correctly on Schedule A, which matches Form 1040.
Attach Schedule A behind Form 1040 in the proper sequence. Include all required supporting forms in order: Form 4684 for casualties and thefts, Forms 2106 or 2106-EZ for employee expenses, Form 8283 for noncash charitable contributions, and Form 4952 for investment interest.
Sign and date Form 1040. Both spouses must sign joint returns. Mail your return, including all schedules and supporting forms, to the IRS address specified in the Form 1040 instructions for your state.
Essential Limitations and Special Rules
Married taxpayers filing separately must each itemize their deductions if either spouse itemizes their own deductions. Neither can combine itemized deductions with the standard deduction.
Nonresident aliens must use Form 1040NR, which has different schedules and limitations.
Long-term care insurance premium limits for 2015 vary by age. Taxpayers age 40 or under can deduct up to $380. Those aged 41-50 can deduct up to $710. Those aged 51-60 can deduct up to $1,430. Those aged 61–70 can deduct up to $3,800. Those age 71 or older can deduct up to $4,750.
Retain all supporting documentation for at least three years. The IRS may request verification of any deduction claimed on Schedule A during examination.
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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.
