- Standard Deduction
- Higher Standard Deduction for Age (65 or Older) and Blindness
- Standard Deduction for Dependents
- Who Must Itemize
- Form 1040, Line 39b
- Exemptions
- Form 1040, Line 42
- Multiply $X,XXX for Tax Year by number of Exemptions on Form 1040, Line 6d
- Income Tax
- Form 1040, Line 43
- Use Tax Table or Tax Computation Worksheet
- Figuring Your Income Tax
- Based on Filing Status and Taxable Income
- Tax Table
- Tax Computation
- Alternative Minimum Tax (AMT)
- Form 1040, Line 45
- For Taxpayers with Special Tax Treatment
- Refund or Balace Due
- Compare Payments Form 1040 Line 74 to Total Tax Form 1040, Line 63
- Itemized Deductions
- Medical and Dental Expenses
- Yourself, Your Spouse and
- Expenses that Exceed 10% of your AGI are Deductible
- See Medical and Dental Expenses Checklist
- Medical Care Transportation
- Medical care Meals and Lodging
- Other Medical care Deductible Expenses
- Retirement or Nursing Home
- Medical Condition Home improvments
- Insurance premium
- Weight-Loss Programs as Treatment
- Stop-Smoking Programs Prescribed
- Scedule A, Line 1-4
- Medical and Dental Expenses
- Taxes You Paid
- State and Local Income Taxes
- General Sales Taxes
- Actual Expenses
- Motor Vehicles
- Optional Sales tax tables
- Real Estate taxes
- Personal Property Taxes
- Foreign Income taxes
- Schedule A, Line 5-9
- Interest You Paid
- Home Mortgage Interest
- Form 1098, Mortgage interest Statement
- Points
- Mortgage Insurance Premiums
- Investment Interest
- Form 4952, Investment Interest Expenses Deduction
- Schedule A, Line 10-15
- Gifts to Charity
- Contributions to Qualified Organizations approved by IRS
- Churches
- Federal
- State and Local Governments
- Other Organizations
- Deductible Contributions
- Nondeductible Items
- Property Fair market Value (FMV) Give to Charity
- Qualified Vehicle Donations
- Determining FMV
- Limit on Deductions
- Record Keeping
- Schedule A, Line 16-19
- Contributions to Qualified Organizations approved by IRS
- Other Miscellaneous Deductions
- Gambling Losses
- Repayment under a Claim of right
- Schedule A, Line 28
- Limit on Itemized Deductions
- You are Subject to the Limit on Certain Itemized Deductions
- Certain Schedule A Deductions are Subject to Overall Limit on itemized Deductions
- Casualty and Theft Losses
- Job Expenses
- Travel Expenses
- Entertainment Expenses
- Gifts
- Local Transportation
- Car Expenses
- Job Related Education Expenses
- Most Other Miscellaneous Deductions