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2010 Amended Return

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2010 Amended Return

2010 amended return 6. 2010 amended return   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 2010 amended return Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 2010 amended return Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 2010 amended return S. 2010 amended return Tax Treaties See chapter 7 for information about getting these publications. 2010 amended return Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 2010 amended return See Table 6-1 at the end of this chapter for a list of these countries. 2010 amended return Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 2010 amended return If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 2010 amended return Treaty benefits generally are available to residents of the United States. 2010 amended return They generally are not available to U. 2010 amended return S. 2010 amended return citizens who do not reside in the United States. 2010 amended return However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 2010 amended return S. 2010 amended return citizens residing in the treaty countries. 2010 amended return U. 2010 amended return S. 2010 amended return citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 2010 amended return Certification of U. 2010 amended return S. 2010 amended return residency. 2010 amended return   Use Form 8802, Application for United States Residency Certification, to request certification of U. 2010 amended return S. 2010 amended return residency for purposes of claiming benefits under a tax treaty. 2010 amended return Certification can be requested for the current and any prior calendar years. 2010 amended return You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 2010 amended return Common Benefits Some common tax treaty benefits are explained below. 2010 amended return The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 2010 amended return Benefits provided by certain treaties are not provided by others. 2010 amended return Personal service income. 2010 amended return If you are a U. 2010 amended return S. 2010 amended return resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 2010 amended return Professors and teachers. 2010 amended return If you are a U. 2010 amended return S. 2010 amended return resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 2010 amended return Students, trainees, and apprentices. 2010 amended return If you are a U. 2010 amended return S. 2010 amended return resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 2010 amended return Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 2010 amended return Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 2010 amended return Pensions and annuities. 2010 amended return If you are a U. 2010 amended return S. 2010 amended return resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 2010 amended return Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 2010 amended return Investment income. 2010 amended return If you are a U. 2010 amended return S. 2010 amended return resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 2010 amended return Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 2010 amended return Tax credit provisions. 2010 amended return If you are a U. 2010 amended return S. 2010 amended return resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 2010 amended return Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 2010 amended return S. 2010 amended return tax on the income. 2010 amended return Nondiscrimination provisions. 2010 amended return Most U. 2010 amended return S. 2010 amended return tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 2010 amended return S. 2010 amended return citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 2010 amended return Saving clauses. 2010 amended return U. 2010 amended return S. 2010 amended return treaties contain saving clauses that provide that the treaties do not affect the U. 2010 amended return S. 2010 amended return taxation of its own citizens and residents. 2010 amended return As a result, U. 2010 amended return S. 2010 amended return citizens and residents generally cannot use the treaty to reduce their U. 2010 amended return S. 2010 amended return tax liability. 2010 amended return However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 2010 amended return S. 2010 amended return citizens or residents. 2010 amended return It is important that you examine the applicable saving clause to determine if an exception applies. 2010 amended return More information on treaties. 2010 amended return   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 2010 amended return Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 2010 amended return S. 2010 amended return ” appears in the treaty exemption discussions in Publication 901. 2010 amended return   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 2010 amended return Competent Authority Assistance If you are a U. 2010 amended return S. 2010 amended return citizen or resident alien, you can request assistance from the U. 2010 amended return S. 2010 amended return competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 2010 amended return You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 2010 amended return The U. 2010 amended return S. 2010 amended return competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 2010 amended return Effect of request for assistance. 2010 amended return   If your request provides a basis for competent authority assistance, the U. 2010 amended return S. 2010 amended return competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 2010 amended return How to make your request. 2010 amended return   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 2010 amended return You are denied treaty benefits. 2010 amended return Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 2010 amended return   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 2010 amended return Some of the steps you should consider taking include the following. 2010 amended return Filing a protective claim for credit or refund of U. 2010 amended return S. 2010 amended return taxes. 2010 amended return Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 2010 amended return Avoiding the lapse or termination of your right to appeal any tax determination. 2010 amended return Complying with all applicable procedures for invoking competent authority consideration. 2010 amended return Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 2010 amended return S. 2010 amended return or treaty country tax. 2010 amended return Taxpayers can consult with the U. 2010 amended return S. 2010 amended return competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 2010 amended return   The request should contain all essential items of information, including the following items. 2010 amended return A reference to the treaty and the treaty provisions on which the request is based. 2010 amended return The years and amounts involved in both U. 2010 amended return S. 2010 amended return dollars and foreign currency. 2010 amended return A brief description of the issues for which competent authority assistance is requested. 2010 amended return   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 2010 amended return Revenue Procedure 2006-54 is available at www. 2010 amended return irs. 2010 amended return gov/irb/2006-49_IRB/ar13. 2010 amended return html. 2010 amended return   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2010 amended return S. 2010 amended return competent authority assistance under tax treaties. 2010 amended return As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 2010 amended return    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 2010 amended return   In the case of U. 2010 amended return S. 2010 amended return - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 2010 amended return If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 2010 amended return Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 2010 amended return This table is updated through October 31, 2013. 2010 amended return You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 2010 amended return You can obtain the text of most U. 2010 amended return S. 2010 amended return treaties at IRS. 2010 amended return gov. 2010 amended return You also can request the text of treaties from the Department of Treasury at the following address. 2010 amended return Department of Treasury Office of Business and Public Liaison Rm. 2010 amended return 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 2010 amended return S. 2010 amended return Virgin Islands, you can call the IRS at 1-800-829-1040. 2010 amended return Table 6–1. 2010 amended return List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2010 amended return D. 2010 amended return ) Australia TIAS 10773 Dec. 2010 amended return 1, 1983 1986-2 C. 2010 amended return B. 2010 amended return 220 1986-2 C. 2010 amended return B. 2010 amended return 246 Protocol TIAS Jan. 2010 amended return 1, 2004     Austria TIAS Jan. 2010 amended return 1, 1999     Bangladesh TIAS Jan. 2010 amended return 1, 2007     Barbados TIAS 11090 Jan. 2010 amended return 1, 1984 1991-2 C. 2010 amended return B. 2010 amended return 436 1991-2 C. 2010 amended return B. 2010 amended return 466 Protocol TIAS Jan. 2010 amended return 1, 2005     Belgium TIAS Jan. 2010 amended return 1, 2008     Bulgaria TIAS Jan. 2010 amended return 1, 2009     Canada2 TIAS 11087 Jan. 2010 amended return 1, 1985 1986-2 C. 2010 amended return B. 2010 amended return 258 1987-2 C. 2010 amended return B. 2010 amended return 298 Protocol TIAS Jan. 2010 amended return 1, 2009     China, People's Republic of TIAS 12065 Jan. 2010 amended return 1, 1987 1988-1 C. 2010 amended return B. 2010 amended return 414 1988-1 C. 2010 amended return B. 2010 amended return 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2010 amended return 1, 1976 1976-2 C. 2010 amended return B. 2010 amended return 463 1976-2 C. 2010 amended return B. 2010 amended return 475 Cyprus TIAS 10965 Jan. 2010 amended return 1, 1986 1989-2 C. 2010 amended return B. 2010 amended return 280 1989-2 C. 2010 amended return B. 2010 amended return 314 Czech Republic TIAS Jan. 2010 amended return 1, 1993     Denmark TIAS Jan. 2010 amended return 1, 2001     Protocol TIAS Jan. 2010 amended return 1, 2008     Egypt TIAS 10149 Jan. 2010 amended return 1, 1982 1982-1 C. 2010 amended return B. 2010 amended return 219 1982-1 C. 2010 amended return B. 2010 amended return 243 Estonia TIAS Jan. 2010 amended return 1, 2000     Finland TIAS 12101 Jan. 2010 amended return 1, 1991     Protocol TIAS Jan. 2010 amended return 1, 2008     France TIAS Jan. 2010 amended return 1, 1996     Protocol TIAS Jan. 2010 amended return 1, 2009     Germany TIAS Jan. 2010 amended return 1, 1990     Protocol TIAS Jan. 2010 amended return 1, 2008     Greece TIAS 2902 Jan. 2010 amended return 1, 1953 1958-2 C. 2010 amended return B. 2010 amended return 1054 T. 2010 amended return D. 2010 amended return 6109, 1954-2 C. 2010 amended return B. 2010 amended return 638 Hungary TIAS 9560 Jan. 2010 amended return 1, 1980 1980-1 C. 2010 amended return B. 2010 amended return 333 1980-1 C. 2010 amended return B. 2010 amended return 354 Iceland TIAS 8151 Jan. 2010 amended return 1, 2009     India TIAS Jan. 2010 amended return 1, 1991     Indonesia TIAS 11593 Jan. 2010 amended return 1, 1990     Ireland TIAS Jan. 2010 amended return 1, 1998     Israel TIAS Jan. 2010 amended return 1, 1995     Italy TIAS Jan. 2010 amended return 1, 2010     Jamaica TIAS 10207 Jan. 2010 amended return 1, 1982 1982-1 C. 2010 amended return B. 2010 amended return 257 1982-1 C. 2010 amended return B. 2010 amended return 291 Japan TIAS Jan. 2010 amended return 1, 2005     Kazakhstan TIAS Jan. 2010 amended return 1, 1996     Korea, South TIAS 9506 Jan. 2010 amended return 1, 1980 1979-2 C. 2010 amended return B. 2010 amended return 435 1979-2 C. 2010 amended return B. 2010 amended return 458 Latvia TIAS Jan. 2010 amended return 1, 2000     Lithuania TIAS Jan. 2010 amended return 1, 2000     Luxembourg TIAS Jan. 2010 amended return 1, 2001     Malta TIAS Jan. 2010 amended return 1, 2011     Mexico TIAS Jan. 2010 amended return 1,1994     Protocol TIAS Jan. 2010 amended return 1, 2004               Table 6–1 (continued). 2010 amended return Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2010 amended return D. 2010 amended return ) Morocco TIAS 10195 Jan. 2010 amended return 1, 1981 1982-2 C. 2010 amended return B. 2010 amended return 405 1982-2 C. 2010 amended return B. 2010 amended return 427 Netherlands TIAS Jan. 2010 amended return 1, 1994     Protocol TIAS Jan. 2010 amended return 1, 2005     New Zealand TIAS 10772 Nov. 2010 amended return 2, 1983 1990-2 C. 2010 amended return B. 2010 amended return 274 1990-2 C. 2010 amended return B. 2010 amended return 303 Protocol TIAS Jan. 2010 amended return 1, 2011     Norway TIAS 7474 Jan. 2010 amended return 1, 1971 1973-1 C. 2010 amended return B. 2010 amended return 669 1973-1 C. 2010 amended return B. 2010 amended return 693 Protocol TIAS 10205 Jan. 2010 amended return 1, 1982 1982-2 C. 2010 amended return B. 2010 amended return 440 1982-2 C. 2010 amended return B. 2010 amended return 454 Pakistan TIAS 4232 Jan. 2010 amended return 1, 1959 1960-2 C. 2010 amended return B. 2010 amended return 646 T. 2010 amended return D. 2010 amended return 6431, 1960-1 C. 2010 amended return B. 2010 amended return 755 Philippines TIAS 10417 Jan. 2010 amended return 1, 1983 1984-2 C. 2010 amended return B. 2010 amended return 384 1984-2 C. 2010 amended return B. 2010 amended return 412 Poland TIAS 8486 Jan. 2010 amended return 1, 1974 1977-1 C. 2010 amended return B. 2010 amended return 416 1977-1 C. 2010 amended return B. 2010 amended return 427 Portugal TIAS Jan. 2010 amended return 1, 1996     Romania TIAS 8228 Jan. 2010 amended return 1, 1974 1976-2 C. 2010 amended return B. 2010 amended return 492 1976-2 C. 2010 amended return B. 2010 amended return 504 Russia TIAS Jan. 2010 amended return 1, 1994     Slovak Republic TIAS Jan. 2010 amended return 1, 1993     Slovenia TIAS Jan. 2010 amended return 1, 2002     South Africa TIAS Jan. 2010 amended return 1, 1998     Spain TIAS Jan. 2010 amended return 1, 1991     Sri Lanka TIAS Jan. 2010 amended return 1, 2004     Sweden TIAS Jan. 2010 amended return 1, 1996     Protocol TIAS Jan. 2010 amended return 1, 2007     Switzerland TIAS Jan. 2010 amended return 1, 1998     Thailand TIAS Jan. 2010 amended return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2010 amended return 1, 1970 1971-2 C. 2010 amended return B. 2010 amended return 479   Tunisia TIAS Jan. 2010 amended return 1, 1990     Turkey TIAS Jan. 2010 amended return 1, 1998     Ukraine TIAS Jan. 2010 amended return 1, 2001     United Kingdom TIAS Jan. 2010 amended return 1, 2004     Venezuela TIAS Jan. 2010 amended return 1, 2000      1(TIAS) — Treaties and Other International Act Series. 2010 amended return  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 2010 amended return 3The U. 2010 amended return S. 2010 amended return -U. 2010 amended return S. 2010 amended return S. 2010 amended return R. 2010 amended return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2010 amended return Prev  Up  Next   Home   More Online Publications
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Historical Highlights of the IRS

1862 - President Lincoln signed into law a revenue-raising measure to help pay for Civil War expenses. The measure created a Commissioner of Internal Revenue and the nation's first income tax. It levied a 3 percent tax on incomes between $600 and $10,000 and a 5 percent tax on incomes of more than $10,000.

1867 - Heeding public opposition to the income tax, Congress cut the tax rate. From 1868 until 1913, 90 percent of all revenue came from taxes on liquor, beer, wine and tobacco.

1872 - Income tax repealed.

1894 - The Wilson Tariff Act revived the income tax and an income tax division within the Bureau of Internal Revenue was created.

1895 - Supreme Court ruled the new income tax unconstitutional on the grounds that it was a direct tax and not apportioned among the states on the basis of population. The income tax division was disbanded.

1909 - President Taft recommended Congress propose a constitutional amendment that would give the government the power to tax incomes without apportioning the burden among the states in line with population. Congress also levied a 1 percent tax on net corporate incomes of more than $5,000.

1913 - As the threat of war loomed, Wyoming became the 36th and last state needed to ratify the 16th Amendment. The amendment stated, "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." Later, Congress adopted a 1 percent tax on net personal income of more than $3,000 with a surtax of 6 percent on incomes of more than $500,000. It also repealed the 1909 corporate income tax. The first Form 1040 was introduced.

1918 - The Revenue Act of 1918 raised even greater sums for the World War I effort. It codified all existing tax laws and imposed a progressive income-tax rate structure of up to 77 percent.

1919 - The states ratified the 18th Amendment, barring the manufacture, sale or transport of intoxicating beverages. Congress passed the Volstead Act, which gave the Commissioner of Internal Revenue the primary responsibility for enforcement of Prohibition. Eleven years later, the Department of Justice assumed primary prohibition enforcement duties.

1931 - The IRS Intelligence Unit used an undercover agent to gather evidence against gangster Al Capone. Capone was convicted of tax evasion and sentenced to 11 years.

1933 - Prohibition repealed. IRS again assumed responsibility for alcohol taxation the following year and for administering the National Firearms Act. Later, tobacco tax enforcement was added.

1942 - The Revenue Act of 1942, hailed by President Roosevelt as "the greatest tax bill in American history," passed Congress. It increased taxes and the number of Americans subject to the income tax. It also created deductions for medical and investment expenses.

1943 - Congress passed the Current Tax Payment Act, which required employers to withhold taxes from employees' wages and remit them quarterly.

1944 - Congress passed the Individual Income Tax Act, which created the standard deductions on Form 1040.

1952 - President Truman proposed his Reorganization Plan No. 1, which replaced the patronage system at the IRS with a career civil service system. It also decentralized service to taxpayers and sought to restore public confidence in the agency.

1953 - President Eisenhower endorsed Truman's reorganization plan and changed the name of the agency from the Bureau of Internal Revenue to the Internal Revenue Service.

1954 - The filing deadline for individual tax returns changed from March 15 to April 15.

1961 - The Computer Age began at IRS with the dedication of the National Computer Center at Martinsburg, W.Va.

1965 - IRS instituted its first toll-free telephone site.

1972 - The Alcohol, Tobacco and Firearms Division separated from the IRS to become the independent Bureau of Alcohol, Tobacco and Firearms.

1974 - Congress passed the Employee Retirement and Income Security Act, which gave regulatory responsibilities for employee benefit plans to the IRS.

1986 - Limited electronic filing began. President Reagan signed the Tax Reform Act, the most significant piece of tax legislation in 30 years. It contained 300 provisions and took three years to implement. The Act codified the federal tax laws for the third time since the Revenue Act of 1918.

1992 - Taxpayers who owed money were allowed to file returns electronically.

1998 - Congress passed the IRS Restructuring and Reform Act, which expanded taxpayer rights and called for reorganizing the agency into four operating divisions aligned according to taxpayer needs.

2000 - IRS enacted reforms, ending its geographic-based structure and instituting four major operating divisions: Wage and Investment, Small Business/Self-Employed, Large and Mid-Size Business and Tax Exempt and Government Entities. It was the most sweeping change at the IRS since the 1953 reorganization.

2001 - IRS administered a mid-year tax refund program to provide advance payments of a tax rate reduction.

2003 - IRS administered another mid-year refund program, this time providing an advance payment of an increase in the Child Tax Credit. Electronic filing reached a new high - 52.9 million tax returns, more than 40 percent of all individual returns.

Page Last Reviewed or Updated: 12-Feb-2014

The 2010 Amended Return

2010 amended return 29. 2010 amended return   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. 2010 amended return Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). 2010 amended return The following topics are included. 2010 amended return Who is subject to the limit. 2010 amended return Which itemized deductions are limited. 2010 amended return How to figure the limit. 2010 amended return 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. 2010 amended return Your AGI is the amount on Form 1040, line 38. 2010 amended return Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. 2010 amended return 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. 2010 amended return . 2010 amended return Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. 2010 amended return However, they are still subject to other applicable limits. 2010 amended return Medical and dental expenses—line 4. 2010 amended return Investment interest expense—line 14. 2010 amended return Casualty and theft losses of personal use property—line 20. 2010 amended return Casualty and theft losses of income-producing property—line 28. 2010 amended return Gambling losses—line 28. 2010 amended return 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. 2010 amended return 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. 2010 amended return 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. 2010 amended return ). 2010 amended return The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. 2010 amended return 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). 2010 amended return Itemized Deductions Worksheet. 2010 amended return   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. 2010 amended return Enter the result on Schedule A (Form 1040), line 29. 2010 amended return Keep the worksheet for your records. 2010 amended return    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. 2010 amended return Use the greater amount when completing Form 1040, line 40. 2010 amended return See chapter 20 for information on how to figure your standard deduction. 2010 amended return Example. 2010 amended return For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. 2010 amended return Their adjusted gross income on line 38 is $325,500. 2010 amended return 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. 2010 amended return The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. 2010 amended return Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). 2010 amended return They enter $141,375 on Schedule A (Form 1040), line 29. 2010 amended return Prev  Up  Next   Home   More Online Publications