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IRS.gov Website
Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-008.htm#en_us_publink53061xd0e2040

Total Itemized Deductions(p12)

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Line 29(p12)

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Use the Itemized Deductions Worksheet, later, to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately.
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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 amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28 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?  
   box No. stopYour deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Do not complete the rest of this worksheet.   
   box 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 $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately 6.  
7. Is the amount on line 6 less than the amount on line 5?  
   box No. stopYour deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Do not complete the rest of this worksheet.    
   box 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. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 10. 
  
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Line 30(p12)

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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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Optional State and Local Sales Tax Tables Text DescriptionOptional State and Local Sales Tax Tables   
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2013 Optional State and Local Sales Tax Tables continued Text Description2013 Optional State and Local Sales Tax Tables continued   
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2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions Text Description2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions