2020 Instructions for Schedule A (Form 1040)
Checklist
Schedule A for tax year 2020 allows individual filers to itemize deductions as an alternative to the standard deduction on Form 1040. The form reflects limitations introduced under the Tax
Cuts and Jobs Act, including the $10,000 cap on state and local taxes, modified charitable contribution rules, and suspension of certain miscellaneous deductions. These provisions remain central to accurate tax return preparation for 2020.
Year-Specific Tax Provisions Affecting 2020 Returns
The CARES Act created temporary provisions for 2020 that directly affect both above-the-line deductions and itemized deductions. Taxpayers who do not itemize can claim up to $300 in cash charitable contributions on Schedule 1 as an above-the-line deduction.
Itemizers claiming charitable deductions on Schedule A may elect to suspend certain adjusted gross income percentage limitations for qualified cash contributions made during 2020. This suspension represents a significant year-specific enhancement for the charitable contribution deduction that applies directly to Schedule A itemization.
Economic Impact Payments do not appear on Schedule A because they function as advance tax credits rather than deductible expenses. The 2020 unemployment exclusion affects income reported on Schedule 1 and does not change the calculation of itemized deductions on
Schedule A.
Ten-Step Checklist for Schedule A Preparation
- Step 1: Confirm Eligibility to Itemize
You must verify that total itemized deductions on Schedule A exceed your 2020 standard deduction amount before filing this schedule. The 2020 standard deduction amounts are
$12,400 for single filers, $24,800 for married filing jointly, and $18,650 for head of household. Nonresident aliens must follow special limitation rules outlined in IRS
Publication 519 when determining eligibility to itemize deductions.
- Step 2: Gather Medical and Dental Expense Documentation
Collect invoices, receipts, and insurance statements for all qualifying medical and dental expenses paid during 2020. You can deduct only the portion of costs that exceeds 7.5 percent of your adjusted gross income. Medical expenses include payments for diagnosis, treatment, disease prevention, prescription medicines, insulin, dental care, and medical insurance premiums.
- Step 3: Complete the State and Local Taxes Section
Add state income taxes or sales tax if you elect the sales tax deduction, real estate property taxes, and personal property taxes. Your total deduction for these combined taxes cannot exceed $10,000 for most filers or $5,000 if married filing separately. This limitation applies to all state and local taxes reported on lines 5a through 5e of Schedule
A.
- Step 4: Document Charitable Contributions
Obtain written acknowledgment from qualified organizations for contributions exceeding
$250 in value. You must attach Form 8283, Section A, if noncash charitable contributions exceed $500 during the tax year. Section B of Form 8283 becomes mandatory when noncash gifts exceed $5,000 in value and requires a qualified appraiser declaration. The charitable contribution deduction requires proper substantiation to withstand Internal
Revenue Service examination of your federal income tax return.
- Step 5: Attach Form 8283 When Required
File Form 8283 Section A for any noncash charitable contributions exceeding $500 in total value. Complete Section B with a qualified appraiser's signature when claiming noncash gifts valued above $5,000. Qualified appraisals must meet Internal Revenue
Service requirements for appraiser qualifications and appraisal documentation standards.
- Step 6: List Mortgage Interest Paid
Report interest paid on acquisition debt used to buy, build, or substantially improve your main home or second home. Mortgages incurred after December 15, 2017, face a
$750,000 debt limitation for deductible interest, or $375,000 if married filing separately.
Mortgages incurred on or before December 15, 2017, remain subject to the grandfathered $1 million limit or $500,000 for married filing separately. Provide Form
1098 or lender statement showing the 2020 interest amount and property address for all deductible mortgage interest.
- Step 7: Verify Casualty and Theft Loss Eligibility
Personal casualty and theft losses for 2020 qualify only if attributable to federally declared disasters. Generally, you can deduct losses exceeding 10 percent of adjusted gross income after applying a $100 reduction per casualty event. Qualified disaster losses defined by specific disaster relief legislation may have different rules regarding the adjusted gross income floor. Attach Form 4684 Part A to document casualty and theft losses claimed on Schedule A.
- Step 8: Confirm Other Itemized Deduction Eligibility
The Tax Cuts and Jobs Act suspended miscellaneous itemized deductions subject to the
2 percent adjusted gross income floor for tax years 2018 through 2025. Investment expenses, tax return preparation fees, and unreimbursed employee expenses cannot be claimed on the 2020 Schedule A. These suspended deductions will not appear on the
2020 form because the Internal Revenue Service removed the corresponding lines when the suspension took effect.
- Step 9: Assemble and Attach Required Schedules
Include Schedule A with your Form 1040, along with Form 8283 if applicable for noncash charitable contributions. Attach Form 4684 when claiming casualty or theft losses from federally declared disasters. Gather all supporting documentation, including Form 1098 mortgage interest statements, charitable contribution receipts, and property tax records, before filing your federal income tax return.
- Step 10: Sign and File Your Return
Reference tax year 2020 on all pages of Schedule A and supporting forms before filing your federal income tax return. Married filing separately filers must ensure consistency with the spouse's deduction election since one spouse cannot itemize while the other claims the standard deduction. File Schedule A with Form 1040 according to the Internal
Revenue Service filing instructions for your location and filing status.
Line Changes for 2020 Schedule A
The $10,000 limitation on state and local taxes remains in effect for 2020 under the Tax Cuts and Jobs Act. This cap applies to the combined total of state income taxes or sales tax election plus real estate property taxes and personal property taxes. Prior to 2018, taxpayers could deduct state and local taxes without limitation, but current law restricts total deductions for these combined taxes through 2025.
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