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taxmap/instr/i1040sca-000.htm#en_us_publink1000274140

2013 Instructions for Schedule A
(Form 1040)

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taxmap/instr/i1040sca-000.htm#en_us_publink53061xd0e19

Itemized Deductions(p1)

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2013

taxmap/instr/i1040sca-000.htm#en_us_publink53061xd0e32Introduction

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 2013, 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.
taxmap/instr/i1040sca-000.htm#en_us_publink53061xd0e59
Future Developments.(p1)
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For the latest information about developments related to Schedule A (Form 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/schedulea.
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What's New(p1)

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taxmap/instr/i1040sca-000.htm#en_us_publink1000306878
Medical and dental expenses.(p1)
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Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceeds 10% of your adjusted gross income (7.5% if either you or your spouse was born before January 2, 1949).
taxmap/instr/i1040sca-000.htm#en_us_publink1000306879
Limit on itemized deductions.(p1)
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Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. See the instructions for line 29.
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Standard mileage rates.(p1)
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The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. The business standard mileage rate is 56.5 cents per mile. The 2013 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents per mile.
taxmap/instr/i1040sca-000.htm#en_us_publink1000307969
Ponzi-type investment schemes on Form 4684.(p1)
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There is a new Section C on Form 4684 for 2013. You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. You do not need to complete Appendix A.