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previous pagePrevious Page: Instructions for Form 1040, U.S. Individual Income Tax Return - What's Inside?
next pageNext Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Medical and Dental Expenses
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taxmap/instr/i1040sa-000.htm#TXMP6db65e92

2008 Instructions for Schedules A & B 
(Form 1040)


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Instructions for Schedule A, 
Itemized Deductions(p1)


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2008

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Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.
If you itemize, you can deduct a part of your medical and dental expenses and unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for 2008, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.
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Do not include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F.
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What's New(p1)


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Qualified contributions.(p1)

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Certain cash contributions you made for relief efforts in a Midwestern disaster area are not subject to the overall limitation on itemized deductions or the 50% adjusted gross income limitation. See Pub. 526 for more details.
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Standard mileage rates.(p1)

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The 2008 rate for use of your vehicle to get medical care is 19 cents a mile (27 cents a mile after June 30, 2008). The 2008 rate for charitable use of your vehicle to provide relief related to a Midwestern disaster area is 36 cents a mile (41 cents a mile after June 30, 2008).
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State and local general sales taxes.(p1)

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The option to deduct state and local general sales taxes instead of state and local income taxes was extended through 2009. See the instructions for line 5 that begin on page A-2.
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Qualified mortgage insurance premiums.(p1)

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The deduction for qualified mortgage insurance premiums for mortgage insurance contracts issued after December 31, 2006, was extended through 2010. See the instructions for line 13 on page A-6.
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Disaster area casualties and thefts.(p1)

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Special rules apply to casualty and theft losses that occurred in the Kansas disaster area, a Midwestern disaster area, or a federally declared disaster area. See the instructions for line 20 that begin on page A-8.
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Qualified conservation contributions.(p1)

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The special deduction limit for qualified conservation contributions has been extended through 2009. See Pub. 526 for more details.
previous pagePrevious Page: Instructions for Form 1040, U.S. Individual Income Tax Return - What's Inside?
next pageNext Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Medical and Dental Expenses
 Use previous pagenext page to find additional occurrences of topic items.