Schedule A Filing Checklist for Tax Year 2019
Overview and Tax Cuts and Jobs Act Provisions
Schedule A allows taxpayers to itemize deductions on Form 1040, Form 1040-SR, or Form 1040-NR for the 2019 tax year. The Tax Cuts and Jobs Act significantly changed itemized deductions beginning in 2018, with all provisions continuing through 2019. Key changes include the state and local tax deduction cap of $10,000, a mortgage interest limitation of $750,000 on acquisition debt for new loans, the elimination of the Pease limitation, the suspension of miscellaneous itemized deductions, and the restriction of casualty losses to those resulting from federally declared disasters.
Itemize only if your total itemized deductions exceed the standard deduction for your filing status. The 2019 standard deduction amounts are $12,200 for single filers, $12,200 for married filing separately, $24,400 for married filing jointly, and $18,350 for head of household.
Critical Filing Requirements
Married taxpayers filing separately must both itemize if either spouse itemizes. Both spouses cannot claim the standard deduction and itemize deductions simultaneously. Nonresident aliens use Schedule A Form 1040-NR. Business expenses and casualty losses from business or income-producing activities are reported on Schedules C, E, or F, not Schedule A.
Ten-Step Compliance Checklist
Step 1: Verify Taxpayer Information and Form Selection
Enter your name and Social Security number exactly as shown on Form 1040, Form 1040-SR, or Form 1040-NR. Schedule A attaches only to these forms. Verify you selected the correct principal form before completing Schedule A.
If you are married and filing separately, confirm that both you and your spouse will itemize deductions. Under 2019 rules, if either spouse itemizes, both must itemize on their respective returns. Neither spouse may claim the standard deduction when the other itemizes.
Step 2: Calculate Medical and Dental Expenses
Enter total unreimbursed medical and dental expenses paid during 2019 on line 1. Include amounts paid for yourself, your spouse, and dependents. Qualifying expenses include payments for diagnosis, cure, mitigation, treatment, or prevention of disease, prescription medications, insulin, medical equipment, dental care, vision care, hearing aids, long-term care services, and medically necessary transportation.
Enter your adjusted gross income from Form 1040 or 1040-SR line 8b on line 2. Multiply line 2 by 0.075 and enter the result on line 3. This represents 7.5 percent of your AGI, the threshold for 2019 medical expense deductions. The threshold was temporarily reduced from 10 percent to 7.5 percent and remained in effect through 2019.
Subtract line 3 from line 1. If line 1 exceeds line 3, enter the difference on line 4. This is your allowable medical expense deduction. If line 3 equals or exceeds line 1, enter zero on line 4.
Exclude amounts reimbursed by insurance or paid by others. Do not include expenses for cosmetic procedures unless necessary to correct congenital abnormalities or injury damage, nonprescription medications except insulin, health club dues, or general wellness expenses.
Step 3: Calculate State and Local Tax Deduction
The Tax Cuts and Jobs Act imposed a $10,000 cap on state and local tax deductions for the 2018 tax year. If you are married and filing separately, your cap is $5,000. This limitation applies to the total of state and local income taxes or general sales taxes, real estate taxes, and personal property taxes.
Enter state and local income taxes or general sales taxes on line 5a. Choose to deduct either income taxes or sales taxes, but not both. If claiming sales taxes, use actual receipts or the IRS optional sales tax tables. State and local income taxes include amounts withheld from wages, estimated tax payments made during 2019, and prior-year state refunds applied to the 2019 tax.
Enter state and local real estate taxes on line 5b. Include taxes paid on your primary residence and other real property you own. Enter state and local personal property taxes on line 5c. Personal property taxes must be based on the value of the property and charged on an annual basis.
Add lines 5a, 5b, and 5c. Enter the total on line 5d. On line 5e, enter the smaller of line 5d or $10,000, or $5,000 if married filing separately. This is your allowable state and local tax deduction after applying the cap.
Enter other taxes not subject to the cap on line 6 if applicable. Add lines 5e and 6. Enter the total on line 7.
Step 4: Calculate Home Mortgage Interest and Points
Obtain Form 1098 Mortgage Interest Statement from your lender showing interest paid during 2019. For mortgages taken out after December 15, 2017, mortgage interest is deductible on qualified home acquisition debt up to $750,000, or $375,000 if married filing separately. For mortgages existing on or before December 15, 2017, the grandfathered debt limit remains $1,000,000, or $500,000 if married filing separately.
Enter home mortgage interest and points reported on Form 1098 on line 8a. A mortgage must secure your primary home or a second home. Enter home mortgage interest not reported on Form 1098 on line 8b. This includes interest paid to individuals from whom you purchased your home. You must provide the recipient’s name, address, and taxpayer identification number.
Enter points not reported on Form 1098 on line 8c. Points paid on your main home purchase may be fully deductible in 2019. Points paid for refinancing are typically deducted over the life of the loan. Enter mortgage insurance premiums on line 8d. For 2019, premiums for qualified mortgage insurance contracts are deductible. This deduction was extended through 2019 and may be subject to income phaseout.
Home equity loan interest is deductible only if loan proceeds were used to buy, build, or substantially improve your main home or second home. If used for purposes other than paying off credit cards or student loans, the interest is not deductible in 2019. Add lines 8a through 8d. Enter the total on line 8e.
Step 5: Calculate Investment Interest Expense
Investment interest refers to the interest paid on money borrowed to purchase property that is held for investment purposes. This includes margin interest charged by brokers. Investment interest deduction is limited to your net investment income for 2019.
If claiming investment interest expense, you must complete and attach Form 4952. Form 4952 calculates your net investment income and allowable investment interest expense deduction. Enter the allowable amount from Form 4952 on line 9.
Step 6: Document Charitable Contributions
For 2019, the Tax Cuts and Jobs Act increased the cash contribution limit from 50 percent to 60 percent of adjusted gross income. This increased limit applies to cash contributions to public charities, but not to contributions to private foundations or noncash contributions.
Enter cash contributions on line 11. Cash contributions include payments by cash, check, credit card, debit card, or payroll deduction. For any single contribution of $250 or more, you must obtain written acknowledgment from the charitable organization. Maintain bank records or written communication from the charity for all cash contributions.
Enter noncash contributions on line 12. Noncash contributions include donations of property such as clothing, household items, vehicles, securities, or real estate. For noncash donations exceeding $500 in total value, you must complete and attach Form 8283 Section A. For noncash items or groups of similar items exceeding $5,000, you must complete Form 8283 Section B and obtain a qualified appraisal.
Enter carryover contributions from prior years on line 13. Charitable contribution carryovers can be used for up to five years following the year in which the original contribution was made. Add lines 11, 12, and 13. Enter the total on line 14. Your total charitable contribution deduction cannot exceed the applicable percentage limitations based on your AGI and the type of property donated.
Step 7: Report Casualty and Theft Losses
For tax year 2019, personal casualty and theft losses are deductible only if attributable to a federally declared disaster area. The Tax Cuts and Jobs Act suspended deductions for personal casualty and theft losses not related to federal disasters for tax years 2018 through 2025.
If you have a casualty or theft loss from a federally declared disaster, complete Form 4684 to calculate your allowable loss. The loss must exceed $100 per casualty event, and your total losses must exceed 10 percent of your adjusted gross income.
Enter the amount from Form 4684 line 18 on Schedule A line 15. Attach Form 4684 to your return. Personal casualty and theft losses not attributable to federally declared disasters are not deductible in 2019.
Step 8: Review Other Itemized Deductions
Line 16 is reserved for other itemized deductions not listed on previous lines. For 2019, most miscellaneous itemized deductions formerly subject to the 2 percent AGI floor are suspended. This suspension includes unreimbursed employee business expenses, tax preparation fees, investment advisory fees, and safe deposit box rental fees.
Limited categories of deductions remain allowable and should be reported on the appropriate schedule rather than line 16. These include certain educator expenses on Schedule 1, Armed Forces reservists on Schedule 1, qualified performing artist expenses on Schedule 1, and fee-basis state or local government official expenses on Schedule 1.
Enter on line 16 only those rare deductions specifically allowed, such as gambling losses to the extent of gambling winnings reported on Form 1040 line 7b, impairment-related work expenses of persons with disabilities, or specific unrecovered investment in a pension.
Step 9: Calculate Total Itemized Deductions
Add lines 4, 7, 8e, 9, 14, 15, and 16. Enter the total on line 17. This is your total itemized deductions for 2019. Compare line 17 to your standard deduction amount. If line 17 exceeds your standard deduction, itemizing provides a tax benefit. If line 17 is less than your standard deduction, you may still elect to itemize by checking the box on line 18. However, this is rarely advantageous, except in specific situations, such as when you are married and filing separately, and your spouse itemizes their deductions.
Transfer the amount from line 17 to Form 1040 or Form 1040-SR line 9. This reduces your taxable income.
Step 10: Verify Completion and Attach to Return
Review Schedule A for accuracy. Verify all calculations are correct and all required supporting forms are attached. Required attachments may include Form 4684 for casualty losses, Form 4952 for investment interest, and Form 8283 for noncash charitable contributions.
Ensure that your name and Social Security number on Schedule A match precisely with the information on Form 1040 or Form 1040-SR. Sign and date your Form 1040 or Form 1040-SR. Both spouses must sign joint returns.
Attach Schedule A immediately behind Form 1040 or Form 1040-SR. Include all supporting forms in the proper order. If filing by mail, send your complete return package to the IRS address specified in the Form 1040 instructions for your state and filing situation.
Key 2019 Limitations Summary
Medical and dental expenses are deductible only to the extent they exceed 7.5 percent of adjusted gross income. State and local taxes are capped at $10,000, or $5,000 if married filing separately. Mortgage interest is limited to debt of $750,000 for loans made after December 15, 2017, with grandfathered debt up to $1,000,000. Charitable contributions are limited to 60 percent of AGI for cash donations. Investment interest is limited to net investment income. Casualty and theft losses are limited to federally declared disasters. Miscellaneous itemized deductions subject to the 2 percent AGI floor are suspended.
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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.
