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 2011, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

The rate for use of your vehicle to get medical care from January 1, 2011 through June 30, 2011 is 19 cents a mile and from July 1, 2011 through December 31, 2011 is 23.5 cents a mile. The 2011 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents a mile.

For the latest information about Schedule A (Form 1040) and its instructions, including any developments after these instructions were released, go to www.irs.gov/form1040.