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previous pagePrevious Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Other Miscellaneous Deductions
next pageNext Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Instructions for Schedule B, Interest and Ordinary Dividends
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Total Itemized Deductions(p10)


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Line 29(p10)


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Use the worksheet below to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $159,950 ($79,975 if married filing separately).
For line 2 of the worksheet below, you will need to know the amount, if any, of your charitable contributions you elected to treat as qualified contributions for relief efforts in a Midwestern disaster area.
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Line 30(p10)


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If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 30.
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Itemized Deductions Worksheet—Line 29

1.Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 281.             
2.Enter the total of the amounts from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28. Also include in the total any amount included on Schedule A, line 16, that you elected to treat as qualified contributions for relief efforts in a Midwestern disaster area 2.             
  Caution Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28.   
3.Is the amount on line 2 less than the amount on line 1?     
  Caution No. Stop reading here. This doesn't apply to you Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29.   
  Stop reading here. This doesn't apply to you Yes. Subtract line 2 from line 13.             
4.Multiply line 3 by 80% (.80)4.               
5.Enter the amount from Form 1040, line 385.               
6.Enter $159,950 ($79,975) if married filing separately)6.               
7.Is the amount on line 6 less than the amount on line 5?     
  Stop reading here. This doesn't apply to you No. Stop reading here. This doesn't apply to you Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29.     
  Stop reading here. This doesn't apply to you Yes. Subtract line 6 from line 57.               
8.Multiply line 7 by 3% (.03)8.               
9.Enter the smaller of line 4 or line 8 9.             
10.Divide line 9 by 1.510.             
11.Subtract line 10 from line 911.             
12.Total itemized deductions. Subtract line 11 from line 1. Enter the result here and on Schedule A, line 29 12.             
         
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Optional sales tax tables page 1 Text DescriptionOptional sales tax tables page 1   
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