schainst

2007 Instructions for Schedule A, Itemized Deductions

Use Schedule A to figure your itemized deductions. Your Federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.

If you itemize, you may 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 may also deduct certain casualty and theft losses.

Caution: Do not include on Schedule A items deducted elsewhere, such as on Schedule C, C-EZ, E, or F.

What's New for 2007

Standard mileage rates. The 2007 rate for use of your vehicle to get medical care is 20 cents a mile. The special rate for charitable use of your vehicle to provide relief related to Hurricane Katrina has expired.

State and local general sales taxes. The option to deduct state and local general sales taxes instead of state and local income taxes was extended through 2007. See the instructions for line 5 that begin on page A-2.

Mortgage insurance premiums. Mortgage insurance premiums for mortgage insur-ance contracts issued after December 31, 2006, may be deductible on new line 13. See the instructions for line 13 on page A-7.

New recordkeeping requirements for contributions of money. For charitable contributions made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. See Gifts to Charity that begins on page A-7.

Medical and Dental Expenses

You may deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38.

Pub. 502 discusses the types of expenses that may and may not be deducted. It also explains when you may deduct capital expenses and special care expenses for disabled persons.

Caution: If you received a distribution from an MSA in 2007, see Pub. 969 to figure your deduction.

Examples of Medical and Dental Payments You May Deduct

To the extent you were not reimbursed, you may deduct what you paid for:

Insurance premiums for medical and dental care, including premiums for qualified long-term care contracts as defined in Pub. 502. But see Limit on Long-Term
Care Premiums You May Deduct on this page. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29.
Also reduce the insurance premiums by any amount used to figure the health insurancecredit for eligible recipients on Form 8885, line 11.
Note. If, during 2007, you were an eligible trade adjustment assistance (TAA) recipi- ent, alternative TAA recipient, or Pension Benefit Guaranty Corporation pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for line 1 on page A-2.
Caution: You cannot deduct insurance premiums paid with pretax dollars because the premiums are not included in box 1 of your W-2 form(s).
Prescription medicines or insulin.
Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical
therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.
Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered.
Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you may deduct only the cost of the nursing help.
Hospital care (including meals and lodging), clinic costs, and lab fees.
Qualified long-term care services (see Pub. 502).
The supplemental part of Medicare insurance (Medicare B).
A program to stop smoking and for prescription medicines to alleviate nicotine withdrawal.
Medical treatment at a center for drug or alcohol addiction.
Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the Cost of maintaining them.
Surgery to improve vision including radial keratotomy or other laser eye surgery.
Lodging expenses (but not meals) while away from home to receive medical care in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible person.
Ambulance service and other travel costs to get medical care. If you used your own car, you may claim what you spent for gas and oil to go to and from the place you received the care; or you may claim 13 cents a mile. Add parking and tolls to the amount you claim under either method.

Note: Certain medical expenses paid out of a deceased taxpayer’s estate may be claimed on the deceased taxpayer’s final return. See Pub. 502 for details.

Limit on Long-Term Care Premiums You May Deduct. The amount you may deduct for qualified long-term care contracts (as defined in Pub. 502) depends on the age, at the end of 2007, of the person for whom the premiums were paid.

IF the person was, at the end of 2007, age . . .	THEN the most you may deduct is . . .
40 or under	$ 270
41–50	$ 510
51–60	$ 1,020
61–70	$ 2,720
71 or older	$ 3,400

Examples of Medical and Dental Payments You May Not Deduct

The basic cost of Medicare insurance (Medicare A).
(If you were 65 or older but not entitled to social security benefits, you may deduct premiums you voluntarily paid for Medicare A coverage.)

The cost of diet food.

Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease.

Life insurance or income protection policies.

The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes.

Nursing care for a healthy baby. But you may be able to take a credit. See the instructions for Form 1040, line 46.

Illegal operations or drugs.

Nonprescription medicines.

Travel your doctor told you to take for rest or a change.

Funeral, burial, or cremation costs.

Line 1

Medical and Dental Expenses

Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements on this page.

TIP Do not forget to include insurance premiums you paid for medical and dental care. Also, include eligible long-term care premiums as defined in Pub. 502. But if you claimed the self-employed health insurance deduction on Form 1040, line 30, reduce the premiums by the amount on line 30. Also, if you are claiming the health insurance credit for eligible recipients, reduce the premiums by the amount on line 11 of Form 8885.

Note. If, during 2007, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension Benefit Guaranty Corporation pension recipient, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H. Also, subtract the amount shown on line 4 of Form 8885 (reduced by any advance payments shown on line 6 of that form) from the total insurance premiums you paid.

Whose Medical and Dental Expenses Can You Include? You may include medical and dental bills you paid for:

Yourself and your spouse.
All dependents you claim on your return.
Your child whom you do not claim as a dependent because of the rules explained in Pub. 501 for children of divorced or separated parents.
Any person you could have claimed as a dependent on your return if that person had not received $3,200 or more of gross income or had not filed a joint return.
Example. You provided over half of your mother’s support but may not claim her as a dependent because she received wages of $3,200 in 2007. You may include on line 1 any medical and dental expenses you paid in 2007 for your mother.

Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 ONLY the amount you paid. If you received a reimbursement in 2007 for medical or dental expenses you paid in 2007, reduce your 2007 expenses by this amount. If you received a reimbursement in 2007 for prior year medical or dental expenses, do not reduce your 2007 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include.

Cafeteria Plans. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your W-2 form(s). Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your W-2 form(s).

Taxes You Paid

Taxes You May Not Deduct

Federal income and excise taxes.

Social security, Medicare, Federal unemployment (FUTA), and railroad retirement (RRTA) taxes.

Customs duties.

Federal estate and gift taxes. But see the instructions for line 27.

Certain state and local taxes, including: tax on gasoline, car inspection fees, assessments for side-walks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver’s, dog, etc.).

Line 5

State and Local Income Taxes

Include on this line the state and local income taxes listed below:

State and local income taxes withheld from your salary during 2007. Your W-2 form(s) will show these amounts. Forms W-2G, 1099-R, and 1099-MISC may also show state and local income taxes with-held.
State and local income taxes paid in 2007 for a prior year, such as taxes paid with your 2006 state or local income tax return. Do not include penalties or interest.
State and local estimated tax payments made during 2007, including any part of a prior year refund that you chose to have credited to your 2007 state or local income taxes.
Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State Supplemental Workmen’s Compensation Fund.

Do not reduce your deduction by:
Any state or local income tax refund or credit you expect to receive for 2007, or
Any refund of, or credit for, prior year state and local income taxes you actually received in 2007. Instead, see the instructions for Form 1040, line 10.

State and Local GeneralSales Taxes

If you elect to deduct state and local general
sales taxes, you must check box b on line
5. To figure your deduction, you can use
either your actual expenses or the optional
sales tax tables.

Actual Expenses

Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2007 if the tax rate was the same as the general
sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor
vehicles are deductible as a general sales tax even if the tax rate was less than the
general sales tax rate. Sales taxes on motor vehicles are also deductible as a general local sales tax if the tax rate was more than the general sales tax rate, but the tax is deducti- includble only up to the amount of tax that would have been imposed at the general sales tax rate. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle.

Caution: Do not include sales taxes paid on items used in your trade or business. You must keep your actual receipts showing general sales taxes paid to use this method.

Refund of general sales taxes. If you received a refund of state or local general sales taxes in 2007 for amounts paid in 2007, reduce your 2007 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2007 for prior year purchases, do not reduce your 2007 state and local general sales taxes by this amount. But if you deducted your state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form
1040, line 21. See Recoveries in Pub. 525 for details.

Optional Sales Tax Tables

Instead of using your actual expenses, you can use the tables on pages A-10 through
A-12 to figure your state and local general sales tax deduction. You may also be able
to add the state and local general sales taxes paid on certain specified items.
To figure your state and local general sales tax deduction using the tables, complete the worksheet on page A-4.

Note. Instead of completing the worksheet, you can use the 2007 Sales Tax Calculator
on the IRS website at www.irs.gov/pub/irs-soi/SalesTaxCalc05.xls.

Caution: If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction.

Line 6

Real Estate Taxes

Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the taxes are based on the assessed value of the property. Also, the assessment must be made uniformly on property throughout the community, and the proceeds must be used for general community or governmental purposes. Pub. 530 explains the deductions homeowners may take.

Do not include the following amounts on line 6.

Itemized charges for services to specific property or persons (for example, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a local ordinance).
Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge).

If your mortgage payments include your real estate taxes, you may deduct only the amount the mortgage company actually paid to the taxing authority in 2007.

If you sold your home in 2007, any real estate tax charged to the buyer should be shown in box 5 of Form 1099-S. This amount is considered a refund of real estate taxes. See Refunds and Rebates next. Any real estate taxes you paid at closing should be shown on your settlement statement.

Refunds and Rebates. If you received a refund or rebate in 2007 of real estate taxes you paid in 2007, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2007 of real estate taxes you paid in an earlier year, do not reduce your deduction by this amount. Instead, you must include the refund or rebate in income on Form 1040, line 21, if you deducted the real estate taxes in the earlier year and the deduction reduced your tax. See Recoveries in Pub. 525 for details on how to figure the amount to include in income.

Line 7

Personal Property Taxes

Enter personal property tax you paid, but only if it is based on value alone and it is charged on a yearly basis.

Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car’s value and part was based on its weight. You may deduct only the part of the fee that was based on the car’s value.

Line 8

Other Taxes

If you had any deductible tax not listed on line 5, 6, or 7, list the type and amount of tax. Enter only one total on line 8. Include on this line income tax you paid to a foreign country or U.S. possession.

You may want to take a credit for the foreign tax instead of a deduction. See the instrucitons for Form 1040 line 45 for details.

Interest You Paid

Whether your interest expense is treated as investment interest, personal interest, or business interest depends on how and when you used the loan proceeds. See Pub. 535 for details.

In general, if you paid interest in 2007 that applies to any period after 2007, you may deduct only amounts that apply for 2007.

Lines 10 and 11

Home Mortgage Interest

A home mortgage is any loan that is secured by your main home or second home. It includes first and second mortgages, home equity loans, and refinanced mortgages.

A home may be a house, condominium, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleeping space, toilet, and cooking facilities.

Limit on Home Mortgage Interest. If you took out any mortgages after October 13, 1987, your deduction may be limited. Mortgages taken out after October 13, 1987, include any additional amounts borrowed after October 13, 1987, on a line-of-credit mortgage you had on that date. If you refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. But if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after October 13, 1987.

See Pub. 936 to figure your deduction if either 1 or 2 below applies. If you had more than one home at the same time, the dollar amounts in 1 and 2 apply to the total mortgages on both homes.

You took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve improve your home, and all of these mortgages totaled over $100,000 at any time during 2006. The limit is $50,000 if married filing
separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition.
You took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2006. The limit is $500,000 if married filing separately.

If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See Pub. 936.

Line 10

Enter on line 10 mortgage interest and points reported to you on Form 1098. If this form shows any refund of overpaid interest, do not reduce your deduction by the refund. Instead, see the instructions for Form 1040, line 21.

If you paid more interest to the recipient than is shown on Form 1098, see Pub. 936 to find out if you can deduct the additional interest. If you can, attach a statement explaining the difference and write "See attached" next to line 10.

Note: If you are claiming the mortgage interest credit (see the instructions for Form 1040, line 44), subtract the amount shown on line 3 of Form 8396 from the total deductible interest you paid on your home mortgage. Enter the result on line 10.

Line 11

If you did not receive a Form 1098 from the recipient, report your deductible mortgage interest on line 11.

If you bought your home from the recipient, be sure to show that recipient’s name, identifying no., and address on the dotted lines next to line 11. If the recipient is an individual, the identifying no. is his or her social security number (SSN). Otherwise, it is the employer identification number. You must also let the recipient know your SSN. If you do not show the required information about the recipient and let the recipient know your SSN, you may have to pay a $50 penalty.

If you and at least one other person (other than your spouse if filing a joint return) were liable for and paid interest on the mortgage, and the other person received the Form 1098, attach a statement to your return showing the name and address of that person. Next to line 11, write "See attached."

Line 12

Points Not Reported on Form 1098

Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. For exceptions, see Pub. 936. Points paid for other purposes, such as for a lender’s services, are not deductible.

Refinancing

Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home.

If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See Pub. 936 for details.

If you paid off a mortgage early, deduct any remaining points in the year you paid off the mortgage.

Line 13

Investment Interest

Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities that generate tax-exempt income.

Complete and attach Form 4952 to figure your deduction.

Exception. You do not have to file Form 4952 if all three of the following apply.

Your investment interest expense is not more than your investment income from in-terest and ordinary dividends.
You have no other deductible expenses connected with the production of the interest or dividends.
You have no disallowed investment interest expense from 2006.

Note: Alaska Permanent Fund dividends, including those reported on Form 8814, are not investment income.

For more details, see Pub. 550.

Gifts to Charity

You may deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You may also deduct what you gave to organizations that work to prevent cruelty to children or animals. Examples of these organizations are:

Churches, temples, synagogues, mosques, etc.
Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, United Way, etc.
Fraternal orders, if the gifts will be used for the purposes listed above.
Veterans’ and certain cultural groups.
Nonprofit schools, hospitals, and organizations whose purpose is to find a cure for, or help people who have, arthritis, asthma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscular dystrophy, tuberculosis, etc.
Federal, state, and local governments if the gifts are solely for public purposes.

To verify an organizationfs charitable status, you can:
Check with the organization to which you made the donation. The organization should be able to provide you with verification of its charitable status.
See Pub. 78 for a list of most qualified organizations. You can access Pub. 78 on the IRS website at www.irs.gov under Charities and Non-Profits.
Call our Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500. Assistance is available Monday through Friday from 8:00 a.m. to 6:30 p.m. EST.

Contributions You May Deduct

Contributions can be in cash (keep canceled checks, receipts, or other reliable written records showing the name of the organization and the date and amount given), property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. But, if the volunteer work was to provide relief related to Hurricane Ka trina after August 24, 2007, this amount is increased to 29 cents a mile (34 cents a mile after August 31, 2007). Add parking and tolls to the amount you claim under either method. But do not deduct any amounts that were repaid to you.

Gifts From Which You Benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you may generally only deduct the amount that is more than the value of the benefit. But this rule does not apply to certain membership benefits provided in return for an annual payment of $75 or less. For details, see Pub. 526.

Example. You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40, you may deduct only $30.

Gifts of $250 or More. You may deduct a gift of $250 or more only if you have a statement from the charitable organization showing the information in 1 and 2 below.

In figuring whether a gift is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each pay-check as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction.

The amount of any money contributed and a description (but not value) of any property donated.
Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the benefit.

You must get the statement by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your records.

Limit on the Amount You May Deduct. See Pub. 526 to figure the amount of your deduction if any of the following apply:

Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040, line 38.
Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38.
You gave gifts of property that increased in value or gave gifts of the use of property.

You May Not Deduct as Contributions

Travel expenses (including meals and lodging) while away from home unless there was no significant element of personal pleasure, recreation, or vacation in the travel.

Political contributions.

Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups.

Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 27. See page A-6 for details.

Cost of tuition.
1. Deduct this expense on line 20 (see page A-5) or
2. Take a credit for this expense. See Form 8863 for details.

Value of your time or services.

Value of blood given to a blood bank.

The transfer of a future interest in tangible personal property (generally, until the entire interest has been transferred).

Gifts to individuals and groups that are run for personal profit.

Gifts to foreign organizations. But you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian and Mexican charities. See Pub. 526 for details.

Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See Internal Revenue Code section 170(f)(9).

Gifts to groups whose purpose is to lobby for changes in the laws.

Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce.

Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.

Line 15

Gifts by Cash or Check

Enter the total contributions you made in cash or by check (including out-of-pocket expenses).

Line 16

Other Than by Cash or Check

Enter your contributions of property. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub. 561.

If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If your total deduction is over $5,000, you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for details.

Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include:

How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal.
The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value.
How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property.
Any conditions attached to the gift.

Note: If your total deduction for gifts of property is over $500, you gave less than your entire interest in the property, or you made a "qualified conservation contribution," your records should contain additional information. See Pub. 526 for details.

Line 17

Carryover From Prior Year

Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for details.

Casualty and Theft Losses

Line 19

Complete and attach Form 4684 to figure the amount of your loss to enter on line 19.

You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes, and car, boat, and other accidents. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution.

You may deduct nonbusiness casualty or theft losses only to the extent that—

The amount of each separate casualty or theft loss is more than $100, and
The total amount of all losses during the year is more than 10% of the amount on Form 1040, line 35.

Special rules apply if you had both gains and losses from nonbusiness casualties or thefts. See Form 4684 for details.

Use line 22 of Schedule A to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.

For information on Federal disaster area losses, see Pub. 547.

Job Expenses and Most Other Miscellaneous Deductions

Pub. 529 discusses the types of expenses that may and may not be deducted.

Examples of expenses you may not deduct are:

Political contributions.
Personal legal expenses.
Lost or misplaced cash or property.
Expenses for meals during regular or extra work hours.
The cost of entertaining friends.
Expenses of going to or from your regular workplace.
Travel expenses for employment away from home if that period of employment exceeds 1 year. See Pub. 529 for an exception for certain Federal employees.
Travel as a form of education.
Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment.
Club dues. See Pub. 529 for exceptions.
Expenses of adopting a child. But you may be able to take a credit for your expenses. See Form 8839 for details.
Fines and penalties.
Expenses of producing tax-exempt income.

Line 20

Unreimbursed Employee Expenses

Enter the total job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your W-2 form are not considered reimbursements.) But you MUST fill in and attach Form 2106 if either 1 or 2 applies:

You claim any travel, transportation, meal, or entertainment expenses for your job.
Your employer paid you for any of your job expenses reportable on line 20.

If you used your own vehicle and item 2 does not apply, you may be able to file Form 2106-EZ instead.

If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted lines next to line 20. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 20.

Examples of other expenses to include on line 20 are:

Safety equipment, small tools, and supplies you needed for your job.
Uniforms required by your employer, and which you may not usually wear away from work.
Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
Physical examinations your employer said you must have.
Dues to professional organizations and chambers of commerce.
Subscriptions to professional journals.
Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.
Certain business use of part of your home. For details, including limits that apply, use TeleTax topic 509 (see page 13) or see Pub. 587.
Certain educational expenses. For details, use TeleTax topic 513 or see Pub. 508.

Line 21

Tax Preparation Fees

Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit card, do not include the convenience fee you were charged.

Line 22

Other Expenses

Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 22. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 22.

Examples of expenses to include on line 22 are:

Certain legal and accounting fees.
Clerical help and office rent.
Custodial (for example, trust account) fees.
Your share of the investment expenses of a regulated investment company.
Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For details, including limits that apply, see Pub. 529.
Casualty and theft losses of property used in performing services as an employee from Form 4684, lines 32 and 38b, or
Form 4797, line 18b(1).
Deduction for repayment of amounts under a claim of right if $3,000 or less.

Other Miscellaneous Deductions

Line 27

Only the expenses listed below can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 27. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 27.

Gambling losses, but only to the extent of gambling winnings reported on Form 1040, line 21.
Casualty and theft losses from income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18b(1).
Federal estate tax on income in respect of a decedent.
Amortizable bond premium on bonds acquired before October 23, 1986.
Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details.
Certain unrecovered investment in a pension. See Pub. 529 for details.
Impairment-related work expenses of a disabled person. For more details on these expenses, see Pub. 529.