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taxmap/instr2/i1040c-011.htm#TXMP7be6f946

taxmap/instr2/i1040c-011.htm#TXMP155e6f42
Schedule C—Itemized Deductions


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If you are a resident alien, you can take the deductions allowed on Schedule A of Form 1040. See the Schedule A (Form 1040) instructions. Be sure to consider the tax law changes noted on page 1.
If you are a nonresident alien and have income effectively connected with a U.S. trade or business, you can take the deductions allowed on Schedule A of Form 1040NR. See the Schedule A (Form 1040NR) instructions. If you do not have income effectively connected with a U.S. trade or business, you cannot take any deductions. taxmap/instr2/i1040c-011.htm#TXMP2c5813af
Note.. Residents of India who were students or business apprentices may be able to take the standard deduction. See Pub. 519 for details.

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Line 2.

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If the amount on 
Form 1040-C, line 17, is over $166,800 ($83,400 if married filing separately), use the worksheet on page 6 to figure the amount to enter on line 2.
taxmap/instr2/i1040c-011.htm#w11311q01
pencil
Itemized Deduction Worksheet (keep for your records)
1.Add the amounts in columns (b) and (d) of Schedule C, line 1.1.             
2.Enter the total amount included on line 1 above for medical and dental expenses, investment interest expense, casualty or theft losses of personal use property, casualty and theft losses from income-producing property, and gambling losses2.             
3.Subtract line 2 from line 1. If zero or less, stop here; enter the amount from line 1 above on Schedule C, line 23.             
4.Multiply line 3 above by 80% (.80)4.                
5.Enter the amount from Form 1040-C, line 175.                
6.Enter: $166,800 ($83,400 if married filing separately)6.                
7.Subtract line 6 from line 5. If zero or less, stop here; enter the amount from line 1 above on Schedule C, line 27.                
8.Multiply line 7 above by 3% (.03)8.                
9.Enter the smaller of line 4 or line 89.             
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 C, line 212.             
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