IRS Schedule A (Form 1040) Tax Year 2016 Checklist
Year-Specific Context
Schedule A for 2016 remains the sole mechanism for itemized deductions, with no above-the-line charitable deduction option and no cap on state and local tax deductions. The form applies only to calendar year 2016 (or fiscal years beginning in 2016 and ending in 2017), requires comparison to the standard deduction ($6,300 single; $12,600 married filing jointly; $9,300 head of household), and incorporates the 2% adjusted-gross-income floor for miscellaneous employee expenses and tax-preparation fees.
The 2016 tax year includes no ACA shared-responsibility payment reconciliation changes unique to this year for Schedule A filers. Casualty and theft losses remain subject to the $100-per-event floor and 10% AGI limitation for personal-use property. Itemized deductions are reduced if adjusted gross income exceeds the applicable threshold: $155,650 for married filing separately; $259,400 for single; $285,350 for head of household; or $311,300 for married filing jointly.
Mandatory Ten-Step Checklist
Step 1: Verify Filing Status and Adjusted Gross Income
Confirm filing status and calculate adjusted gross income (Form 1040, line 38) to determine whether itemized deductions will be subject to the limitations imposed on AGI exceeding $155,650 (married filing separately), $259,400 (single), $285,350 (head of household), or $311,300 (married filing jointly).
Step 2: Gather and Organize Medical and Dental Documentation
Collect receipts, invoices, and insurance records for all out-of-pocket medical and dental expenses paid in 2016 (not reimbursed by insurance or others). Identify whether you or your spouse was born before January 2, 1952, to determine whether the 7.5% or 10% AGI threshold applies on Schedule A, line 3.
Step 3: Compile State and Local Tax Payments
Aggregate state and local income taxes withheld from wages (shown on Forms W-2), state and local estimated tax payments made in 2016, and state and local general sales taxes paid (either actual expenses or from the 2016 Optional Sales Tax Tables provided in the instructions). You may deduct either income tax or general sales tax, but not both.
Step 4: Document Home Mortgage Interest and Real Estate Taxes
Obtain Form 1098 from all mortgage lenders, which should show the mortgage interest received and property information. Collect property tax bills for your home, vacation home, and any other real property you own. Record mortgage insurance premiums paid if your adjusted gross income does not exceed the applicable threshold limits.
Step 5: List All Charitable Contributions and Gather Contemporaneous Acknowledgments
Maintain written documentation (cancelled checks, bank statements, or payroll deduction records) for all cash contributions. For any single cash contribution of $250 or more, you must obtain a written acknowledgment from the charitable organization before filing. For noncash donations exceeding $500 in total value, prepare Form 8283 and attach it to your Schedule A.
Step 6: Record Investment Interest and Other Interest Expenses
Compile investment interest expense statements. If investment interest exceeds net investment income, complete Form 4952 (Investment Interest Expense Deduction) and attach it to Schedule A. Include only the deductible portion calculated on that form on Schedule A, line 14.
Step 7: Calculate Job Expenses and Miscellaneous Deductions Subject to 2% Threshold
Aggregate unreimbursed employee business expenses (travel, union dues, job education, tools), tax-preparation fees, and other miscellaneous expenses. On Schedule A, line 26, calculate 2% of your adjusted gross income (Form 1040, line 38) and subtract this threshold from your total miscellaneous expenses to determine the deductible amount on line 27.
Step 8: Complete Casualty and Theft Loss Documentation
If you experienced a casualty (fire, storm, accident) or theft in 2016, prepare Form 4684 (Casualties and Thefts) to report the loss. For personal-use property, subtract $100 from each separate event, then deduct 10% of your adjusted gross income from the total. Only the net amount (if positive) may be reported on Schedule A, line 20.
Step 9: Complete Schedule A, Lines 1 Through 28, and Apply AGI-Based Limitations
Fill in all applicable deduction categories (medical/dental, taxes, interest, charitable contributions, casualty losses, job expenses, and miscellaneous deductions). Add lines 4 through 28 to calculate tentative itemized deductions. If your adjusted gross income exceeds the applicable threshold, consult the Itemized Deductions Worksheet in the 2016 instructions to reduce your deduction by 3% of the excess AGI (not to exceed 80% of otherwise allowable deductions).
Step 10: Compare Itemized Deductions to Standard Deduction and Attach Schedule A to Form 1040
Compare your total itemized deduction (Schedule A, line 29) to the applicable 2016 standard deduction for your filing status. If your itemized deductions exceed the standard deduction, enter the itemized deduction total on Form 1040, line 40, and attach Schedule A to your Form 1040. If you elect to itemize even though your deductions are less than the standard deduction, check the box on line 30 of Schedule A. File your complete return by April 18, 2017.
Form-Specific Limitations and Requirements
Nonresident Alien Restriction: If you file Form 1040NR (nonresident alien), you must use Schedule A (Form 1040-NR). The rules and line numbers differ slightly; follow the instructions for Form 1040-NR, not Form 1040.
Short-Form Filers Cannot Itemize: Taxpayers using Form 1040A or Form 1040-EZ in 2016 cannot itemize deductions and cannot attach Schedule A. These filers must claim the standard deduction only.
Required Attachments and Forms: Form 8962 (if reconciling premium tax credit payments) must be attached if you or a dependent enrolled in coverage through the Health Insurance Marketplace and advance payments were made. Form 8283 must be attached if noncash charitable contributions exceed $500. Form 4684 must be attached to report casualty and theft losses. Form 4952 must be attached if you claim investment interest expense. Form 2106 or 2106-EZ must be attached if claiming unreimbursed employee business expenses (with limited exceptions).
Joint Return Filing with Separate Itemization: If you and your spouse file a joint return, either both must itemize, or both must claim the standard deduction. One spouse cannot itemize while the other takes the standard deduction. If you file separately and one spouse itemizes, the other spouse may not claim the standard deduction and must also itemize (or claim zero deductions).
Married Filing Separately Threshold: Taxpayers married filing separately face the lowest AGI threshold ($155,650) for itemized deduction reductions. Additionally, if filing separately, medical expenses paid from a joint checking account are considered paid equally by each spouse unless you can demonstrate otherwise.
Explicit 2016 Numeric Thresholds and Age Cutoffs
Medical and Dental Expense Threshold: 10% of AGI (or 7.5% if either you or your spouse was born before January 2, 1952). Birth Date Cutoff for 7.5% Medical Threshold: Born before January 2, 1952.
Itemized Deduction Reduction Thresholds: Single $259,400; Head of Household $285,350; Married Filing Jointly $311,300; Married Filing Separately $155,650. Itemized Deduction Reduction Percentage: 3% of AGI exceeding the applicable threshold, not to exceed 80% of otherwise allowable deductions.
Casualty Loss Per-Event Floor: $100 per casualty or theft event. Casualty Loss AGI Floor: 10% of adjusted gross income. Miscellaneous Deduction AGI Threshold: 2% of adjusted gross income.
Long-Term Care Insurance Premium Maximum: Age 40 or under $390; Ages 41–50 $730; Ages 51–60 $1,460; Ages 61–70 $3,900; Ages 71 and over $4,870.
Standard Mileage Rate (Charitable): 14 cents per mile for charitable volunteer work (2016). Standard Mileage Rate (Business): 54 cents per mile (referenced for job-related use if applicable to employee deduction context).
Final Reminders for 2016 Filers
Do not include on Schedule A any deduction claimed elsewhere on your return (such as on Form 1040, Schedule C, Schedule E, or Schedule F). Reimbursements from insurance or third parties must be applied to reduce the corresponding deduction.
If you received a reimbursement in 2016 for medical expenses paid in an earlier year, do not reduce your 2016 medical expenses; instead, include the reimbursement in income on Form 1040. Keep all documentation (receipts, statements, acknowledgments, appraisals, forms) for at least three years after filing.
For professional assistance with your 2016 Schedule A itemized deductions or any tax filing questions, contact our tax experts at (888) 260-9441.
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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.
