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taxmap/instr/i1040sca-000.htm#en_us_publink1000274140

2014 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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2014

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 2014, 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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Limit on itemized deductions.(p1)
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Itemized deductions for taxpayers with adjusted gross incomes above $152,525 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 23.5 cents per mile. The business standard mileage rate is 56 cents per mile. The 2014 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents per mile.