Schedule A - Itemized Deductions

  Line 5a - State and Local Taxes

State and local income taxes carry from all W-2's and 1099's that are marked as "Self," but the taxes carry from spouse copies of your W-2's and 1099's only if your filing status is "married filing jointly."

  Line 10b - Mortgage Interest

Mortgage interest paid to your bank or mortgage company will carry from our Mortgage Interest Worksheet to line 10a or from the Rentals and Royalties Worksheet to line 10b.

The alternative minimum tax adjustments don't affect Schedule A. They are used only to figure the amount to carry to Form 6251.

 Line 14 - Investment Interest

Investment interest carries here from Form 4952, line 8. In some cases, you don't need Form 4952.

Line 16 - Charitable Contributions

To enter charitable contributions, start with our Charitable Contributions Worksheet.

Line 21 - Employee Business Expenses

Employee business expenses carry from Form 2106 line 10, but only if you have not X'd the "impairment-related work expenses", the "qualified performing artist", or the "fee-basis state or local government official" boxes on Form 2106. Also, you should indicate at the top of Form 2106 whether this is for yourself or for your spouse. We carry the spouse copy only if your filing status is "married filing jointly."

Line 23j - Depreciation of investment assets

If, for example, you use your computer to track your investments, you may depreciate part (or all) of the cost.

Enter the information on our depreciation worksheet. The depreciation amount will carry to Form 4562, and from there to Schedule A line 23j .

Other miscellaneous expenses

Line 28a - Gambling losses

If you're filing electronically, enter your Gambling Loss amounts on another line (e.g., the line for estate tax paid on "IRD"). Then manually include "gambling losses" on the description line.

Line 28f - Impairment-related work expenses

Impairment-related work expenses, line 28f, carry from Form 2106 only if you have X'd the box for "impairment-related work expenses." This box appears at the bottom of page 1 of Form 2106.

Line 28 - Qualified Performing Artist

If you're a qualified performing artist or a fee-basis state or local government official, then your employee business expenses for that business are not subject to the 2% threshold, and they are deducted directly on Form 1040, not on Schedule A.