Johanna (63) is filing as a single taxpayer. Her adjusted gross income during the year was $34,000. This is the amount entered on her Form 1040, line 8b. She will itemize deductions when she files her 2019 federal Form 1040.
To seek relief for a medical condition, Elaine traveled to a clinic in another state during the year. She incurred the following trip-related expenses:
- $90 for a room in a hotel near the clinic (one night).
- $450 for a round-trip airplane ticket.
- $70 for taxi service to and from the clinic and the airport.
- $80 for non-hospital meals while she was away from home.
Johanna is not eligible for employer-sponsored health insurance. In addition to the travel expenses, Johanna incurred the following non-trip related, out-of-pocket medical expenses:
- $2,100 net out-of-pocket for health insurance premiums (paid with after-tax dollars).
- $2,300 for prescriptions.
- $350 in co-pays to her doctor.
- $250 for new glasses.
- $300 for dental x-rays.
Complete the Medical and Dental Expenses section of Johanna's Schedule A (Form 1040), Itemized Deductions.
SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040 or 1040-SR) (Rev. January 2020) Go to www.irs.gov/ScheduleA for instructions and the latest information. 2019 Attach to Form 1040 or 1040-SR. Attachment Internal Revenue Service (60 Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16 Sequence No. 07 Names) shown on Form 1040 or 1040-SR Your social security number 1 Medical and Dental Expenses 3 Taxes You Paid 5a 5b 5c 5d Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Form 1040 or 1040-SR, line 8b 2 3 Multiply line 2 by 7.5% (0.075). 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box b State and local real estate taxes (see instructions) c State and local personal property taxes dAdd lines 5a through 5c .. e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) 6 Other taxes. List type and amount 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box a Home mortgage interest and points reported to you on Form 1098. See instructions if limited b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address 5e 6 Interest You Paid Caution: Your mortgage interest uction may be limited (see instructions Ba 8c 8d 8e 9 10 11 Caution: If you 8b c Points not reported to you on Form 1098. See instructions for special rules d Mortgage insurance premiums (see instructions) e Add lines Ba through 8d. 9 Investment interest. Attach Form 4952 if required. See instructions. 10 Add lines 8e and 9 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and got a benefit for it see instructions. You must attach Form 8283 if over $500. 12 see instructions 13 Carryover from prior year 13 14 Add lines 11 through 13. Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions 15 Other 16 Other from list in instructions. List type and amount Itemized Deductions 16 Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 9 17 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box. For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019 14 SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040 or 1040-SR) (Rev. January 2020) Go to www.irs.gov/ScheduleA for instructions and the latest information. 2019 Attach to Form 1040 or 1040-SR. Attachment Internal Revenue Service (60 Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16 Sequence No. 07 Names) shown on Form 1040 or 1040-SR Your social security number 1 Medical and Dental Expenses 3 Taxes You Paid 5a 5b 5c 5d Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Form 1040 or 1040-SR, line 8b 2 3 Multiply line 2 by 7.5% (0.075). 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box b State and local real estate taxes (see instructions) c State and local personal property taxes dAdd lines 5a through 5c .. e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) 6 Other taxes. List type and amount 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box a Home mortgage interest and points reported to you on Form 1098. See instructions if limited b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address 5e 6 Interest You Paid Caution: Your mortgage interest uction may be limited (see instructions Ba 8c 8d 8e 9 10 11 Caution: If you 8b c Points not reported to you on Form 1098. See instructions for special rules d Mortgage insurance premiums (see instructions) e Add lines Ba through 8d. 9 Investment interest. Attach Form 4952 if required. See instructions. 10 Add lines 8e and 9 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and got a benefit for it see instructions. You must attach Form 8283 if over $500. 12 see instructions 13 Carryover from prior year 13 14 Add lines 11 through 13. Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions 15 Other 16 Other from list in instructions. List type and amount Itemized Deductions 16 Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 9 17 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box. For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019 14
