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The H&r Block

H&r block 29. H&r block   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. H&r block Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). H&r block The following topics are included. H&r block Who is subject to the limit. H&r block Which itemized deductions are limited. H&r block How to figure the limit. H&r block 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. H&r block Your AGI is the amount on Form 1040, line 38. H&r block Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. H&r block 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. H&r block . H&r block Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. H&r block However, they are still subject to other applicable limits. H&r block Medical and dental expenses—line 4. H&r block Investment interest expense—line 14. H&r block Casualty and theft losses of personal use property—line 20. H&r block Casualty and theft losses of income-producing property—line 28. H&r block Gambling losses—line 28. H&r block 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. H&r block 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. H&r block 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. H&r block ). H&r block The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. H&r block 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). H&r block Itemized Deductions Worksheet. H&r block   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. H&r block Enter the result on Schedule A (Form 1040), line 29. H&r block Keep the worksheet for your records. H&r block    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. H&r block Use the greater amount when completing Form 1040, line 40. H&r block See chapter 20 for information on how to figure your standard deduction. H&r block Example. H&r block For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. H&r block Their adjusted gross income on line 38 is $325,500. H&r block 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. H&r block The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. H&r block Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). H&r block They enter $141,375 on Schedule A (Form 1040), line 29. H&r block Prev  Up  Next   Home   More Online Publications