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Elderly Filing Income Tax

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Elderly Filing Income Tax

Elderly filing income tax Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. Elderly filing income tax Property not disposed of or abandoned. Elderly filing income tax Special rule for normal retirements from item accounts. Elderly filing income tax Abandoned property. Elderly filing income tax Single item accounts. Elderly filing income tax Multiple property account. Elderly filing income tax Topics - This chapter discusses: How to figure the deduction Methods to use How to change methods Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization Schedule C (Form 1040) Profit or Loss From Business If your property is being depreciated under ACRS, you must continue to use rules for depreciation that applied when you placed the property in service. Elderly filing income tax If your property qualified for MACRS, you must depreciate it under MACRS. Elderly filing income tax See Publication 946. Elderly filing income tax However, you cannot use MACRS for certain property because of special rules that exclude it from MACRS. Elderly filing income tax Also, you can elect to exclude certain property from being depreciated under MACRS. Elderly filing income tax Property that you cannot depreciate using MACRS includes: Intangible property, Property you can elect to exclude from MACRS that you properly depreciate under a method that is not based on a term of years, Certain public utility property, Any motion picture film or video tape, Any sound recording, and Certain real and personal property placed in service before 1987. Elderly filing income tax Intangible property. Elderly filing income tax   You cannot depreciate intangible property under ACRS or MACRS. Elderly filing income tax You depreciate intangible property using any other reasonable method, usually, the straight line method. Elderly filing income tax Note. Elderly filing income tax The cost of certain intangible property that you acquire after August 10, 1993, must be amortized over a 15-year period. Elderly filing income tax For more information, see chapter 12 of Publication 535. Elderly filing income tax Public utility property. Elderly filing income tax   The law excludes from MACRS any public utility property for which the taxpayer does not use a normalization method of accounting. Elderly filing income tax This type of property is subject to depreciation under a special rule. Elderly filing income tax Videocassettes. Elderly filing income tax   If you are in the videocassette rental business, you can depreciate those videocassettes purchased for rental. Elderly filing income tax You can depreciate the cost less salvage value of those videocassettes that have a useful life over one year using either: The straight line method, or The income forecast method. Elderly filing income tax The straight line method, salvage value, and useful life are discussed later under Methods To Use. Elderly filing income tax You can deduct in the year of purchase as a business expense the cost of any cassette that has a useful life of one year or less. Elderly filing income tax How To Figure the Deduction Two other reasonable methods can be used to figure your deduction for property not covered under ACRS or MACRS. Elderly filing income tax These methods are straight line and declining balance. Elderly filing income tax To figure depreciation using these methods, you must generally determine three things about the property you intend to depreciate. Elderly filing income tax They are: The basis, The useful life, and The estimated salvage value at the end of its useful life. Elderly filing income tax The amount of the deduction in any year also depends on which method of depreciation you choose. Elderly filing income tax Basis To deduct the proper amount of depreciation each year, first determine your basis in the property you intend to depreciate. Elderly filing income tax The basis used for figuring depreciation is the same as the basis that would be used for figuring the gain on a sale. Elderly filing income tax Your original basis is usually the purchase price. Elderly filing income tax However, if you acquire property in some other way, such as inheriting it, getting it as a gift, or building it yourself, you have to figure your original basis in a different way. Elderly filing income tax Adjusted basis. Elderly filing income tax   Events will often change the basis of property. Elderly filing income tax When this occurs, the changed basis is called the adjusted basis. Elderly filing income tax Some events, such as improvements you make, increase basis. Elderly filing income tax Events such as deducting casualty losses and depreciation decrease basis. Elderly filing income tax If basis is adjusted, the depreciation deduction may also have to be changed, depending on the reason for the adjustment and the method of depreciation you are using. Elderly filing income tax   Publication 551 explains how to figure basis for property acquired in different ways. Elderly filing income tax It also discusses what items increase and decrease basis, how to figure adjusted basis, and how to allocate cost if you buy several pieces of property at one time. Elderly filing income tax Useful Life The useful life of a piece of property is an estimate of how long you can expect to use it in your trade or business, or to produce income. Elderly filing income tax It is the length of time over which you will make yearly depreciation deductions of your basis in the property. Elderly filing income tax It is how long it will continue to be useful to you, not how long the property will last. Elderly filing income tax Many things affect the useful life of property, such as: Frequency of use, Age when acquired, Your repair policy, and Environmental conditions. Elderly filing income tax The useful life can also be affected by technological improvements, progress in the arts, reasonably foreseeable economic changes, shifting of business centers, prohibitory laws, and other causes. Elderly filing income tax Consider all these factors before you arrive at a useful life for your property. Elderly filing income tax The useful life of the same type of property varies from user to user. Elderly filing income tax When you determine the useful life of your property, keep in mind your own experience with similar property. Elderly filing income tax You can use the general experience of the industry you are in until you are able to determine a useful life of your property from your own experience. Elderly filing income tax Change in useful life. Elderly filing income tax   You base your estimate of useful life on certain facts. Elderly filing income tax If these facts change significantly, you can adjust your estimate of the remaining useful life. Elderly filing income tax However, you redetermine the estimated useful life only when the change is substantial and there is a clear reason for making the change. Elderly filing income tax Salvage Value It is important for you to accurately determine the correct salvage value of the property you want to depreciate. Elderly filing income tax You generally cannot depreciate property below a reasonable salvage value. Elderly filing income tax Determining salvage value. Elderly filing income tax   Salvage value is the estimated value of property at the end of its useful life. Elderly filing income tax It is what you expect to get for the property if you sell it after you can no longer use it productively. Elderly filing income tax You must estimate the salvage value of a piece of property when you first acquire it. Elderly filing income tax   Salvage value is affected both by how you use the property and how long you use it. Elderly filing income tax If it is your policy to dispose of property that is still in good operating condition, the salvage value can be relatively large. Elderly filing income tax However, if your policy is to use property until it is no longer usable, its salvage value can be its junk value. Elderly filing income tax Changing salvage value. Elderly filing income tax   Once you determine the salvage value for property, you should not change it merely because prices have changed. Elderly filing income tax However, if you redetermine the useful life of property, as discussed earlier under Change in useful life, you can also redetermine the salvage value. Elderly filing income tax When you redetermine the salvage value, take into account the facts that exist at the time. Elderly filing income tax Net salvage. Elderly filing income tax   Net salvage is the salvage value of property minus what it costs to remove it when you dispose of it. Elderly filing income tax You can choose either salvage value or net salvage when you figure depreciation. Elderly filing income tax You must consistently use the one you choose and the treatment of the costs of removal must be consistent with the practice adopted. Elderly filing income tax However, if the cost to remove the property is more than the estimated salvage value, then net salvage is zero. Elderly filing income tax Your salvage value can never be less than zero. Elderly filing income tax Ten percent rule. Elderly filing income tax   If you acquire personal property that has a useful life of 3 years or more, you can use an amount for salvage value that is less than your actual estimate. Elderly filing income tax You can subtract from your estimate of salvage value an amount equal to 10% of your basis in the property. Elderly filing income tax If salvage value is less than 10% of basis, you can ignore salvage value when you figure depreciation. Elderly filing income tax Methods To Use Two methods of depreciation are the straight line and declining balance methods. Elderly filing income tax If ACRS or MACRS does not apply, you can use one of these methods. Elderly filing income tax The straight line and declining balance methods discussed in this section are not figured in the same way as straight line or declining balance methods under MACRS. Elderly filing income tax Straight Line Method Before 1981, you could use any reasonable method for every kind of depreciable property. Elderly filing income tax One of these methods was the straight line method. Elderly filing income tax This method was also used for intangible property. Elderly filing income tax It lets you deduct the same amount of depreciation each year. Elderly filing income tax To figure your deduction, determine the adjusted basis of your property, its salvage value, and its estimated useful life. Elderly filing income tax Subtract the salvage value, if any, from the adjusted basis. Elderly filing income tax The balance is the total amount of depreciation you can take over the useful life of the property. Elderly filing income tax Divide the balance by the number of years remaining in the useful life. Elderly filing income tax This gives you the amount of your yearly depreciation deduction. Elderly filing income tax Unless there is a big change in adjusted basis, or useful life, this amount will stay the same throughout the time you depreciate the property. Elderly filing income tax If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. Elderly filing income tax Example. Elderly filing income tax In April 1994, Frank bought a franchise for $5,600. Elderly filing income tax It expires in 10 years. Elderly filing income tax This property is intangible property that cannot be depreciated under MACRS. Elderly filing income tax Frank depreciates the franchise under the straight line method, using a 10-year useful life and no salvage value. Elderly filing income tax He takes the $5,600 basis and divides that amount by 10 years ($5,600 ÷ 10 = $560, a full year's use). Elderly filing income tax He must prorate the $560 for his 9 months of use in 1994. Elderly filing income tax This gives him a deduction of $420 ($560 ÷ 9/12). Elderly filing income tax In 1995, Frank can deduct $560 for the full year. Elderly filing income tax Declining Balance Method The declining balance method allows you to recover a larger amount of the cost of the property in the early years of your use of the property. Elderly filing income tax The rate cannot be more than twice the straight line rate. Elderly filing income tax Rate of depreciation. Elderly filing income tax   Under this method, you must determine your declining balance rate of depreciation. Elderly filing income tax The initial step is to: Divide the number 1 by the useful life of your property to get a straight line rate. Elderly filing income tax (For example, if property has a useful life of 5 years, its normal straight line rate of depreciation is ⅕, or 20%. Elderly filing income tax ) Multiply this straight line rate by a number that is more than 1 but not more than 2 to determine the declining balance rate. Elderly filing income tax Unless there is a change in the useful life during the time you depreciate the property, the rate of depreciation generally will not change. Elderly filing income tax Depreciation deductions. Elderly filing income tax   After you determine the rate of depreciation, multiply the adjusted basis of the property by it. Elderly filing income tax This gives you the amount of your deduction. Elderly filing income tax For example, if your adjusted basis at the beginning of the first year is $10,000, and your declining balance rate is 20%, your depreciation deduction for the first year is $2,000 ($10,000 ÷ 20%). Elderly filing income tax To figure your depreciation deduction in the second year, you must first adjust the basis for the amount of depreciation you deducted in the first year. Elderly filing income tax Subtract the previous year's depreciation from your basis ($10,000 - $2,000 = $8,000). Elderly filing income tax Multiply this amount by the rate of depreciation ($8,000 ÷ 20% = $1,600). Elderly filing income tax Your depreciation deduction for the second year is $1,600. Elderly filing income tax   As you can see from this example, your adjusted basis in the property gets smaller each year. Elderly filing income tax Also, under this method, deductions are larger in the earlier years and smaller in the later years. Elderly filing income tax You can make a change to the straight line method without consent. Elderly filing income tax Salvage value. Elderly filing income tax   Do not subtract salvage value when you figure your yearly depreciation deductions under the declining balance method. Elderly filing income tax However, you cannot depreciate the property below its reasonable salvage value. Elderly filing income tax Determine salvage value using the rules discussed earlier, including the special 10% rule. Elderly filing income tax Example. Elderly filing income tax If your adjusted basis has been decreased to $1,000 and the rate of depreciation is 20%, your depreciation deduction should be $200. Elderly filing income tax But if your estimate of salvage value was $900, you can only deduct $100. Elderly filing income tax This is because $100 is the amount that would lower your adjusted basis to equal salvage value. Elderly filing income tax Income Forecast Method The income forecast method requires income projections for each videocassette or group of videocassettes. Elderly filing income tax You can group the videocassettes by title for making this projection. Elderly filing income tax You determine the depreciation by applying a fraction to the cost less salvage value of the cassette. Elderly filing income tax The numerator is the income from the videocassette for the tax year and the denominator is the total projected income for the cassette. Elderly filing income tax For more information on the income forecast method, see Revenue Ruling 60-358 in Cumulative Bulletin 1960, Volume 2, on page 68. Elderly filing income tax How To Change Methods In some cases, you may change your method of depreciation for property depreciated under a reasonable method. Elderly filing income tax If you change your method of depreciation, it is generally a change in your method of accounting. Elderly filing income tax You must get IRS consent before making the change. Elderly filing income tax However, you do not need permission for certain changes in your method of depreciation. Elderly filing income tax The rules discussed in this section do not apply to property depreciated under ACRS or MACRS. Elderly filing income tax For information on ACRS elections,see Revocation of election, in chapter 1 under Alternate ACRS Method. Elderly filing income tax Change to the straight line method. Elderly filing income tax   You can change from the declining balance method to the straight line method at any time during the useful life of your property without IRS consent. Elderly filing income tax However, if you have a written agreement with the IRS that prohibits a change, you must first get IRS permission. Elderly filing income tax When the change is made, figure depreciation based on your adjusted basis in the property at that time. Elderly filing income tax Your adjusted basis takes into account all previous depreciation deductions. Elderly filing income tax Use the estimated remaining useful life of your property at the time of change and its estimated salvage value. Elderly filing income tax   You can change from the declining balance method to straight line only on the original tax return for the year you first use the straight line method. Elderly filing income tax You cannot make the change on an amended return filed after the due date of the original return (including extensions). Elderly filing income tax   When you make the change, attach a statement to your tax return showing: When you acquired the property, Its original cost or other original basis, The total amount claimed for depreciation and other allowances since you acquired it, Its salvage value and remaining useful life, and A description of the property and its use. Elderly filing income tax   After you change to straight line, you cannot change back to the declining balance method or to any other method for a period of 10 years without written permission from the IRS. Elderly filing income tax Changes that require permission. Elderly filing income tax   For most other changes in method of depreciation, you must get permission from the IRS. Elderly filing income tax To request a change in method of depreciation, file Form 3115. Elderly filing income tax File the application within the first 180 days of the tax year the change is to become effective. Elderly filing income tax In most cases, there is a user fee that must accompany Form 3115. Elderly filing income tax See the instructions for Form 3115 to determine if a fee is required. Elderly filing income tax Changes granted automatically. Elderly filing income tax   The IRS automatically approves certain changes of a method of depreciation. Elderly filing income tax But, you must file Form 3115 for these automatic changes. Elderly filing income tax   However, IRS can deny permission if Form 3115 is not filed on time. Elderly filing income tax For more information on automatic changes, see Revenue Procedure 74-11, 1974-1 C. Elderly filing income tax B. Elderly filing income tax 420. Elderly filing income tax Changes for which approval is not automatic. Elderly filing income tax   The automatic change procedures do not apply to: Property or an account where you made a change in depreciation within the last 10 tax years (unless the change was made under the Class Life System), Class Life Asset Depreciation Range System, and Public utility property. Elderly filing income tax   You must request and receive permission for these changes. Elderly filing income tax To make the request, file Form 3115 during the first 180 days of the tax year for which you want the change to be effective. Elderly filing income tax Change from an improper method. Elderly filing income tax   If the IRS disallows the method you are using, you do not need permission to change to a proper method. Elderly filing income tax You can adopt the straight line method, or any other method that would have been permitted if you had used it from the beginning. Elderly filing income tax If you file your tax return using an improper method, but later file an amended return, you can use a proper method on the amended return without getting IRS permission. Elderly filing income tax However, you must file the amended return before the filing date for the next tax year. Elderly filing income tax Dispositions Retirement is the permanent withdrawal of depreciable property from use in your trade or business or for the production of income. Elderly filing income tax You can do this by selling, exchanging, or abandoning the item of property. Elderly filing income tax You can also withdraw it from use without disposing of it. Elderly filing income tax For example, you could place it in a supplies or scrap account. Elderly filing income tax Retirements can be either normal or abnormal depending on all facts and circumstances. Elderly filing income tax The rules discussed next do not apply to MACRS and ACRS property. Elderly filing income tax Normal retirement. Elderly filing income tax   A normal retirement is a permanent withdrawal of depreciable property from use if the following apply: The retirement is made within the useful life you estimated originally, and The property has reached a condition at which you customarily retire or would retire similar property from use. Elderly filing income tax A retirement is generally considered normal unless you can show that you retired the property because of a reason you did not consider when you originally estimated the useful life of the property. Elderly filing income tax Abnormal retirement. Elderly filing income tax   A retirement can be abnormal if you withdraw the property early or under other circumstances. Elderly filing income tax For example, if the property is damaged by a fire or suddenly becomes obsolete and is now useless. Elderly filing income tax Gain or loss on retirement. Elderly filing income tax   There are special rules for figuring the gain or loss on retirement of property. Elderly filing income tax The gain or loss will depend on several factors. Elderly filing income tax These include the type of withdrawal, if the withdrawal was from a single property or multiple property account, and if the retirement was normal or abnormal. Elderly filing income tax A single property account contains only one item of property. Elderly filing income tax A multiple property account is one in which several items have been combined with a single rate of depreciation assigned to the entire account. Elderly filing income tax Sale or exchange. Elderly filing income tax   If property is retired by sale or exchange, you figure gain or loss by the usual rules that apply to sales or other dispositions of property. Elderly filing income tax See Publication 544. Elderly filing income tax Property not disposed of or abandoned. Elderly filing income tax   If property is retired permanently, but not disposed of or physically abandoned, you do not recognize gain. Elderly filing income tax You are allowed a loss in such a case, but only if the retirement is: An abnormal retirement, A normal retirement from a single property account in which you determined the life of each item of property separately, or A normal retirement from a multiple property account in which the depreciation rate is based on the maximum expected life of the longest lived item of property and the loss occurs before the expiration of the full useful life. Elderly filing income tax However, you are not allowed a loss if the depreciation rate is based on the average useful life of the items of property in the account. Elderly filing income tax   To figure your loss, subtract the estimated salvage or fair market value of the property at the date of retirement, whichever is more, from its adjusted basis. Elderly filing income tax Special rule for normal retirements from item accounts. Elderly filing income tax   You can generally deduct losses upon retirement of a few depreciable items of property with similar useful lives, if: You account for each one in a separate account, and You use the average useful life to figure depreciation. Elderly filing income tax However, you cannot deduct losses if you use the average useful life to figure depreciation and they have a wide range of useful lives. Elderly filing income tax   If you have a large number of depreciable property items and use average useful lives to figure depreciation, you cannot deduct the losses upon normal retirements from these accounts. Elderly filing income tax Abandoned property. Elderly filing income tax   If you physically abandon property, you can deduct as a loss the adjusted basis of the property at the time of its abandonment. Elderly filing income tax However, your intent must be to discard the property so that you will not use it again or retrieve it for sale, exchange, or other disposition. Elderly filing income tax Basis of property retired. Elderly filing income tax   The basis for figuring gain or loss on the retirement of property is its adjusted basis at the time of retirement, as determined in the following discussions. Elderly filing income tax Single item accounts. Elderly filing income tax   If an item of property is accounted for in a single item account, the adjusted basis is the basis you would use to figure gain or loss for a sale or exchange of the property. Elderly filing income tax This is generally the cost or other basis of the item of property less depreciation. Elderly filing income tax See Publication 551. Elderly filing income tax Multiple property account. Elderly filing income tax   For a normal retirement from a multiple property account, if you figured depreciation using the average expected useful life, the adjusted basis is the salvage value estimated for the item of property when it was originally acquired. Elderly filing income tax If you figured depreciation using the maximum expected useful life of the longest lived item of property in the account, you must use the depreciation method used for the multiple property account and a rate based on the maximum expected useful life of the item of property retired. Elderly filing income tax   You make the adjustment for depreciation for an abnormal retirement from a multiple property account at the rate that would be proper if the item of property was depreciated in a single property account. Elderly filing income tax The method of depreciation used for the multiple property account is used. Elderly filing income tax You base the rate on either the average expected useful life or the maximum expected useful life of the retired item of property, depending on the method used to determine the depreciation rate for the multiple property account. Elderly filing income tax Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 14-Mar-2014

The Elderly Filing Income Tax

Elderly filing income tax 29. Elderly filing income tax   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Elderly filing income tax Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). Elderly filing income tax The following topics are included. Elderly filing income tax Who is subject to the limit. Elderly filing income tax Which itemized deductions are limited. Elderly filing income tax How to figure the limit. Elderly filing income tax Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Elderly filing income tax Your AGI is the amount on Form 1040, line 38. Elderly filing income tax Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. Elderly filing income tax Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. Elderly filing income tax . Elderly filing income tax Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. Elderly filing income tax However, they are still subject to other applicable limits. Elderly filing income tax Medical and dental expenses—line 4. Elderly filing income tax Investment interest expense—line 14. Elderly filing income tax Casualty and theft losses of personal use property—line 20. Elderly filing income tax Casualty and theft losses of income-producing property—line 28. Elderly filing income tax Gambling losses—line 28. Elderly filing income tax How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. Elderly filing income tax See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Elderly filing income tax Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. Elderly filing income tax ). Elderly filing income tax The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. Elderly filing income tax These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). Elderly filing income tax Itemized Deductions Worksheet. Elderly filing income tax   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. Elderly filing income tax Enter the result on Schedule A (Form 1040), line 29. Elderly filing income tax Keep the worksheet for your records. Elderly filing income tax    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. Elderly filing income tax Use the greater amount when completing Form 1040, line 40. Elderly filing income tax See chapter 20 for information on how to figure your standard deduction. Elderly filing income tax Example. Elderly filing income tax For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. Elderly filing income tax Their adjusted gross income on line 38 is $325,500. Elderly filing income tax Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. Elderly filing income tax The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. Elderly filing income tax Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). Elderly filing income tax They enter $141,375 on Schedule A (Form 1040), line 29. Elderly filing income tax Prev  Up  Next   Home   More Online Publications