IRS Schedule A (Form 1040) (2015): Itemized Deductions

What Schedule A (Form 1040) Is For 

Schedule A (Form 1040) lets taxpayers itemize deductions instead of taking the standard deduction. For the 2015 tax year, this form helps lower taxable income by listing eligible expenses allowed by the IRS. Itemizing is worthwhile when total deductions exceed the standard deduction for your filing status.

Taxpayers can deduct medical and dental expenses, state and local taxes, mortgage interest, charitable contributions, casualty or theft losses, and job-related costs. Once completed, the total from Schedule A is transferred to Form 1040, line 40, to determine how much federal tax is owed or refunded.

When You’d Use Schedule A (Form 1040) 

Schedule A (Form 1040) is used when itemizing deductions, which provides a greater benefit than taking the standard deduction for the 2015 tax year. Typical situations where this form applies include:

• Taxpayers with deductible expenses such as medical and dental costs, state and local taxes, mortgage interest, or charitable contributions exceeding the standard deduction amount should use Schedule A.
  
  
• Married individuals who file separately must either itemize or take the standard deduction.
  
  
• Taxpayers may file an amended return to correct errors or add missed deductions from an original Form 1040.
  
  
• Some taxpayers review or adjust a past tax year, such as 2015, to ensure they claimed all eligible deductions correctly.

The original filing deadline for 2015 returns was April 18, 2016, but the IRS still accepts late or amended filings for that year. Learn more from our IRS forms help page if you need supporting instructions or additional documents for older-year filings.

Key Rules and Details for 2015 

The IRS set specific rules for the 2015 tax year that determined which expenses could be deducted and how much could be claimed on Schedule A (Form 1040). These details ensured that taxpayers calculated deductions accurately and within the allowed limits.

• Medical and Dental Expenses: Only expenses exceeding 7.5% of adjusted gross income (AGI) could be deducted for those age 65 or older; for younger taxpayers, the threshold was 10% of AGI.
  
  
• Mortgage Interest: Deductions were limited to home acquisition loans up to $1 million and home equity debt up to $100,000. Interest paid beyond these limits was not deductible.
  
  
• Charitable Contributions: Cash donations of $250 or more require written acknowledgment from the organization. Non-cash gifts over $500 require Form 8283, and deductions were based on the item’s fair market value.
  
  
• Taxes Paid: Taxpayers could deduct either state and local income tax or general sales tax, but not both in the same year.
  
  
• Miscellaneous Deductions: Certain expenses—like unreimbursed job costs or tax preparation fees—were deductible only if they exceeded 2% of AGI.
  
  
• Itemized Deduction Limitation: Taxpayers with an AGI over $154,950 had to reduce their total deductions according to the IRS limitation worksheet.

These rules applied specifically to the 2015 filing year, and taxpayers should refer to the official IRS Schedule A instructions for complete details and calculation guidance. Review our explanations of common IRS notices to understand why the IRS may question itemized deductions or request extra documentation.

Step-by-Step: How to Complete Schedule A (Form 1040) 

1. Gather records: Collect receipts, Forms 1098/1099, medical bills, and charity letters. Keep records of your payments and note the date on each document.
   
   
2. Verify eligibility: Verify that the expenses qualify and that your filing status permits you to deduct them generally; note that some items may be subject to income limits.
   
   
3. Medical and dental: Total eligible costs, then subtract the AGI threshold to find the deductible extent.
   
   
4. Taxes paid: Enter state/local income or sales tax—choose whichever provides the larger deduction. Use our payment plan overview if your amended 2015 return results in tax due and you need a manageable way to pay the balance.
   
   
5. Interest and investment: Report mortgage and investment interest; dividend income is not deducted here.
   
   
6. Charity gifts: You can deduct cash gifts and the property's fair market value; note that donated services are not deductible.
   
   
7. Other deductions: Include job expenses and tax prep fees if applicable; make any needed adjustments per the instructions page.
   
   
8. Totals and transfer: Sum all categories and attach Schedule A to Form 1040. If e-filing, choose direct deposit for a faster refund payment.
   
   
9. After filing: If you owe additional tax, schedule payments. Use Form 1040-X to change your initial return if correcting a previous filing.
   
   
10. Special notes: A spouse filing separately must also itemize to claim related credits. Deductions can include qualifying property and certain business expenses when allowed, which can save money and may affect any credit you claim.

Common Mistakes and How to Avoid Them

Filing Schedule A (Form 1040) can reduce taxable income, but common errors can limit your deductions and cause IRS delays. Knowing how to avoid these mistakes ensures your filing stays accurate and compliant.

• Claiming ineligible expenses: Some taxpayers try to deduct donated services, personal costs, or expenses that don’t qualify. Always review IRS rules to confirm what’s deductible and keep a clear list of approved categories.
  
  
• Failing to keep documentation: Missing receipts or acknowledgment letters can cause deductions to be denied. Keep organized records, such as medical bills, donation receipts, and proof of payments, for at least three years.
  
  
• Mixing standard and itemized deductions: Taxpayers must choose one method. Compare totals carefully to decide which provides the better result before submitting your return.
  
  
• Misapplying AGI limits: Deductions for medical and job-related expenses apply beyond certain adjusted gross income thresholds. Use the IRS worksheet to calculate the allowable amount.
  
  
• Forgetting to report prior refunds: A state tax refund from an earlier year must be included as income if it affected your previous deduction. Double-check prior filings to avoid underreporting.

Check our collection process guide to understand how the IRS handles discrepancies in itemized deductions or amended filings.

What Happens After You File 

After submitting a completed form, the IRS begins to process your return. Those who electronically file often receive confirmation within two days, while mailed returns take longer. Refunds are securely issued through sites marked with the locked padlock icon. If a spouse itemizes, both returns must match to avoid issues. The IRS may request other forms or begin an audit if deductions appear incorrect. Keeping accurate records helps prepare for any questions and decreases the chance of delays.

FAQs

Can charitable contributions be deducted on my 2015 tax return?

Yes, qualified charitable contributions made during the 2015 tax year can be deducted if you itemize them on Schedule A (Form 1040) and have proper documentation for each donation.

How should I take the standard deduction or itemize?

Compare your total itemized deductions on Schedule A to the standard deduction for your filing status. Choose the option that results in lower taxable income.

Can I still file an amended return for 2015?

You can file an amended return to correct errors or add missed deductions, though refunds are generally limited to claims made within three years of the original filing.

How many tax years can be adjusted with one filing?

Each tax year requires a separate Form 1040-X if you need to make changes. You cannot combine multiple years into a single amended filing.

How does my federal return affect my state tax return?

Your state tax return may rely on figures from your federal return. If you itemize federally, you may also need to itemize at the state level, depending on state rules.