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Forms and Publications for Itemized Deductions

Use these links to get forms and pubs needed for itemized deductions.

Each year you have a choice between taking the standard deduction and claiming itemized deductions. Itemizing is a little more work, but worth it if these deductions add up to more than your standard deduction. There are two lists below:

Forms for Itemized Deductions
IRS Publications for Itemized Deductions

Fast Facts

Subject to phase-outs and other variations the standard deduction for 2005 is:

Single: $5,000
Married filing jointly: $10,000
Married filing separately: $5,000*
Head of household: $7,300

* Zero if your spouse itemizes.

Links point to the latest version posted on the IRS web site. If the current year's version does not appear, the IRS has not yet posted it.

Forms for Itemized Deductions

Schedule A	Itemized Deductions Form Instructions If you're going to itemize, you must file regular Form 1040 (not 1040EZ or 1040A) and attach Schedule A.
Form 2106	Employee Business Expense Form Instructions Use this form to claim a miscellaneous itemized deduction (subject to a 2% AGI floor) for these expenses. See Pub 529 below.
Form 2106-EZ	Employee Business Expense Form & Instructions You can use this easier version if you don't receive reimbursements from your employer and you use the standard mileage rate for any vehicle expense.
Form 4684	Casualty and Theft Form Instructions Used to report gains and losses from casualties and thefts. For more information see Pubs 547 and 584 below.
Form 4952	Investment Interest Expense Form & Instructions Use this form to determine the investment interest limitation and, if applicable, elect to treat some or all of your long-term capital gain as ordinary income.
Form 8283	Noncash Charitable Contributions Form Instructions This form is required if your charitable contribution other than cash are more than $500. See Pubs 526 and 561 below.

IRS Publications for Itemized Deductions

The following IRS information publications provide additional guidance in preparing the forms on this page.

Pub 502	Medical and Dental Expenses Download
Pub 514	Foreign Tax Credit for Individuals Download If you pay foreign tax, you can choose to claim that amount as either an itemized deduction or a credit.
Pub 526	Charitable Contributions Download See also Publication 561 below.
Pub 529	Miscellaneous Deductions Download Miscellaneous deductions include unreimbursed employee expenses, return preparation fees and a variety of others listed in this publication.
Pub 530	Tax Information for First-Time Homeowners Download Learn what you can and cannot deduct.
Pub 547	Casualties, Disasters and Thefts Download Is it just me, or does that sound like a description of the income tax itself?
Pub 561	Determining the Value of Donated Property Download See also Publication 526 above.
Pub 584	Casualty, Disaster and Theft Loss Workbook Download This collection of worksheets will help you identify everything you lost if your house burns down or you have a similar catastrophe.
Pub 936	Home Mortgage Interest Deduction Download

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