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2009 Instructions for Schedule A 
(Form 1040)


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Itemized Deductions(p1)


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2009

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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 2009, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.
caution
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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Schedule B.(p1)

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Schedule B, Interest and Ordinary Dividends, is no longer associated with Schedule A. Schedules A and B are now separate schedules.
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New motor vehicle taxes.(p1)

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You can deduct certain state and local sales and excise taxes you paid in 2009 for the purchase of a new motor vehicle. If your state does not have a sales tax, you may be able to deduct certain other fees or taxes. See the instructions for line 7 on page A-6.
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Increase in personal casualty and theft loss limit.(p1)

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Generally, each personal casualty or theft loss is limited to the excess of the loss over $500. In addition, the 10%-of-adjusted-gross-income (AGI) limit continues to apply to the net loss.
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Credit or debit card convenience fees.(p1)

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If you pay your income tax (including estimated tax payments) by credit or debit card, you may be able to deduct the convenience fee you are charged by the card processor to pay using your credit or debit card. See the instructions for line 23 that begins on page A-10.
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Standard mileage rates.(p1)

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The 2009 rate for use of your vehicle to get medical care is 24 cents a mile. The special rate for charitable use of your vehicle to provide relief related to a Midwestern disaster area has expired.