What Schedule A (Form 1040) Is For
Schedule A (Form 1040) (2019) lets taxpayers list itemized deductions instead of taking the standard deduction. It reports deductible expenses that may lower your taxable income, such as medical and dental costs, state and local taxes (SALT), mortgage interest, charitable donations, and specific casualty or theft losses from federally declared disasters.
For 2019, the standard deduction amounts were $12,200 for single filers, $24,400 for married filing jointly, and $18,350 for heads of household. Taxpayers itemize when their eligible expenses exceed these limits, helping them reduce their tax bill and increase their refund on Form 1040. Visit our forms help page for quick access to IRS instructions and resources you may need when preparing or updating a 2019 Schedule A filing.
When You’d Use Schedule A (Form 1040)
You should use Schedule A (Form 1040) (2019) when your total itemized deductions are greater than the standard deduction amount for your filing status. This form helps reduce your taxable income and can lower your overall tax bill. Below are everyday situations where itemizing makes sense:
- High Deductible Expenses: If you paid high medical costs, mortgage interest, state or local taxes, or made substantial charitable donations, itemizing may save you more money than taking the standard deduction.
- Filing Late for 2019: Taxpayers submitting a late return for the 2019 tax year can still attach Schedule A to claim deductions and potentially reduce the amount they owe.
- Amending a Return: If you filed Form 1040 without itemizing but later realized you’d benefit, you can file Form 1040-X to amend your tax return and claim missed deductions.
- Rule Changes for 2019: Retroactive updates, such as the restored mortgage insurance premium deduction and extended qualified charitable contribution limits, made itemizing more valuable for eligible taxpayers that year.
Review our IRS notices guide to understand the letters the IRS may send if your 2019 itemized deductions need clarification or supporting documents.
Key Rules or Details for 2019
For the 2019 tax year, several key rules under the Tax Cuts and Jobs Act (TCJA) affected how taxpayers could claim itemized deductions on IRS Schedule A (Form 1040). Understanding these limits helps ensure your deductions are accurate and compliant:
- State and Local Tax (SALT) Cap: You can deduct a maximum of $10,000 in combined state and local income, sales, and property taxes ($5,000 if married filing separately).
- Medical Expense Threshold: Only medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI) are deductible.
- Mortgage Interest Limits: You can deduct interest on up to $750,000 of qualifying mortgage loans taken after December 15, 2017. Older loans may still be eligible for the $1 million limit.
- Mortgage Insurance Premiums: These are deductible for 2019, but the deduction phases out for taxpayers with AGIs above $100,000.
- Charitable Contribution Limits: You may deduct cash philanthropic donations up to 60% of your AGI. Keep written acknowledgments for contributions of $250 or more.
- No Miscellaneous Deductions: Deductions for unreimbursed employee expenses, tax preparation fees, and similar costs were suspended through 2025.
By following these 2019 rules, taxpayers can accurately calculate their deductible expenses, avoid disallowed claims, and potentially reduce their tax bill on Form 1040.
Step-by-Step (High Level)
- Gather Records: Collect medical bills, property tax statements, Form 1098 (mortgage interest), and receipts for charitable donations. Keep totals handy.
- Find Your AGI: Locate your AGI using Form 1040. You’ll use it to apply medical and other limits.
- Medical and Dental Expenses: Add eligible costs for you, a spouse, and dependents. Deduct only the amount exceeding 7.5% of AGI. Enter on lines 1–4.
- Taxes You Paid (SALT): Choose state and local income or sales tax. Add real estate and personal property taxes. Apply the $10,000 cap ($5,000 if MFS).
- Interest You Paid: Enter mortgage interest and points from Form 1098. If eligible, include mortgage insurance premiums. Consider Form 4952 for investment interest.
- Charitable Gifts: List cash and non-cash donations. Use Form 8283 if non-cash gifts exceed $500. Keep written acknowledgments for $250 or more.
- Other Allowable Deductions: Include qualified casualty/theft losses from federally declared disasters (Form 4684) and other permitted items.
- Total and Transfer: Add all sections to get your itemized deductions. Transfer the total to Form 1040, line 9, for IRS Schedule A Form 1040 2019.
Common Mistakes and How to Avoid Them
Many taxpayers make errors when filing IRS Form 4868 for a tax extension, often leading to penalties or delays. Below are the most common mistakes and practical ways to avoid them:
- Missing the filing deadline: Always confirm the due date and submit your form or payment before midnight. Set a calendar reminder at least one week in advance.
- Forgetting that payment is still required: A tax extension only gives you extra time to file, not to pay. Estimate your tax due and pay as much as possible to reduce penalties and interest.
- Making incorrect estimates: Use last year’s tax return as a reference and include all income sources to avoid underpayment.
- Ignoring electronic filing options: File online through IRS Free File or approved tax software to ensure faster confirmation and fewer mailing errors.
- Failing to keep records: Save your confirmation number, payment receipt, and correspondence from the Internal Revenue Service for future reference.
Visit our penalty relief page if a corrected 2019 Schedule A triggered penalties, and you’d like the IRS to review your situation for possible reduction.
What Happens After You File
After you submit Form 4868, the Internal Revenue Service automatically grants up to six months of extra time to file your return. During this period, you can organize documents, report earned income, and claim any eligible credit or other itemized deductions that may help you save money. If you qualify as a surviving spouse, you may also receive an additional standard deduction or an increased standard deduction, depending on your situation.
When you complete your return, you can subtract payments from your total tax owed to calculate the remaining fixed amount due. Some taxpayers use a short-term financial product or payment plan to manage any remaining debt, while others apply business deductions or lower rates to reduce liability. Always confirm your filing status and keep records of all forms and payments for future reference.
Check our payment plan guide if updating your 2019 deductions results in a balance you need to pay gradually through monthly installments.
FAQs
What is the standard deduction on a tax return?
The standard deduction is a fixed amount that lowers the taxable income reported on your tax return. It helps reduce the total income tax you owe for the year.
Which deductible expenses can I claim?
You can claim deductible expenses like mortgage interest, property taxes, and charitable donations. Keeping detailed records ensures these deductions are applied correctly.
How does earned income affect my taxes?
Your earned income determines your overall income tax rate and eligibility for certain credits. Reporting it accurately helps you avoid penalties and ensures correct tax calculation.
Who qualifies for the additional standard deduction?
You may claim an additional standard deduction if you are 65 or older or legally blind. This increases your total deduction amount and reduces your taxable income.
How does the standard deduction help lower-income taxpayers?
The standard deduction lowers your taxable income, which means you pay less in federal taxes. It’s one of the simplest ways to reduce your tax bill.
