Department of the Treasury Internal Revenue Service 2016 Instructions for Schedule A (Form 1040) Itemized Deductions Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, you can deduct a part of your medical and dental expenses and unre- imbursed employee business expenses, and amounts you paid for certain taxes, inter- est, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. If you and your spouse paid expenses jointly and are filing separate returns for 2016, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz- ed deductions. Don't include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F. CAUTION ! Section references are to the Internal Revenue Code unless otherwise noted. Future Developments. For the latest information about developments related to Schedule A (Form 1040) and its in- structions, such as legislation enacted af- ter they were published, go to IRS.gov/ schedulea. What's New Limit on itemized deductions. Itemiz- ed deductions for taxpayers with adjus- ted gross incomes above $155,650 may be reduced. See Line 29 , later. Standard mileage rates. The standard mileage rate allowed for operating ex- penses for a car when you use it for medical reasons is 19 cents a mile. The business standard mileage rate is 54 cents a mile. The 2016 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents a mile. Medical and Dental Expenses You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1952, you can deduct the part of your medical and dental expenses that ex- ceeds 7.5% of the amount on Form 1040, line 38. See Line 3, later. Pub. 502 discusses the types of ex- penses you can and cannot deduct. It al- so explains when you can deduct capital expenses and special care expenses for disabled persons. If you received a distribution from a health savings account or a medical savings account in 2016, see Pub. 969 to figure your deduc- tion. Examples of Medical and Dental Payments You Can Deduct To the extent you weren't reimbursed, you can deduct what you paid for: Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance con- tracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You can't deduct in- surance premiums paid with pretax dol- lars because the premiums aren't inclu- ded in box 1 of your Form(s) W-2. If you are a retired public safety officer, you can't deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your retire- ment plan. CAUTION ! If, during 2016, you were an el- igible trade adjustment assis- tance (TAA) recipient, an alter- native TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See Line 1, later. Prescription medicines or insulin. Acupuncturists, chiropractors, den- tists, eye doctors, medical doctors, occu- pational therapists, osteopathic doctors, physical therapists, podiatrists, psychia- trists, psychoanalysts (medical care on- ly), and psychologists. Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can 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). The premiums you pay for Medi- care Part D insurance. CAUTION ! A-1 Nov 28, 2016 Cat. No. 53061X