Department of the Treasury Internal Revenue Service 2017 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 2017, 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 Disaster tax relief. Disaster tax relief was enacted for those impacted by cer- tain Presidentially declared disasters. The tax benefits provided by this relief include the following. An increased standard deduction based on your qualified disaster losses. Qualified charitable contributions that aren't subject to the overall limit on itemized deductions or the 50% AGI limit. Qualified disaster losses that aren't subject to the 10% of AGI limit. To see if you were impacted by one of the Presidentially declared disasters eli- gible for this relief or to get more infor- mation about disaster tax relief, see Pub. 976. If you are claiming an in- creased standard deduction, re- port amounts only on line 28 as instructed. See Increased Standard De- duction Reporting, later. CAUTION ! Mortgage insurance premiums. The deduction for mortgage insurance premi- ums has been extended through 2017. You can claim the deduction on Line 13 for amounts that were paid or accrued in 2017. Prepaid 2018 real estate and personal property taxes. If your 2018 state and local real estate or personal property tax- es were assessed and paid in 2017, you may be able to include the prepaid amount on Line 6 or Line 7 of your 2017 Schedule A. See IR-2017-210 at IRS.gov/Newsroom/irs-advisory- prepaid-real-property-taxes-may-be- deductible-in-2017-if-assessed-and- paid-in-2017 for more information. Medical expense deduction. The 7.5% adjusted gross income (AGI) threshold for deducting medical and dental expen- ses has been extended through 2018 for all taxpayers. Limit on itemized deductions. You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than $156,900 if married filing separately; $261,500 if single; $287,650 if head of household; or $313,800 if married filing jointly or qualifying widow(er). 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 reduced to 17 cents a mile. The business standard mileage rate is reduced to 53.5 cents a mile. The 2017 rate for use of your vehicle to do volunteer work for certain charitable or- ganizations remains at 14 cents a mile. Medical and Dental Expenses You can deduct only the part of your medical and dental expenses that ex- ceeds 7.5% of the amount of your adjus- ted gross income on Form 1040, line 38. If you received a distribution from a health savings account or a medical savings account in 2017, see Pub. 969 to figure your deduc- tion. Deceased taxpayer. Certain medical expenses paid out of a deceased taxpay- er's estate can be claimed on the de- ceased taxpayer's final return. See Pub. 502 for details. More information. Pub. 502 discusses the types of expenses you can and can- not deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons. 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 CAUTION ! A-1 Feb 15, 2018 Cat. No. 53061X

2017 Instructions for Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit (Including Qualified Two-Wheeled Plug-in Electric Vehicles) Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8936 and its instructions, such as legislation enacted after they were published, go to IRS.gov/ Form8936. What's New The credit for qualified two-wheeled plug-in electric vehicles was extended to cover vehicles acquired in 2017. The credit for these vehicles is scheduled to expire for vehicles acquired after 2017. Do not claim a credit for these vehicles on Form 8936 unless the credit is extended. General Instructions Purpose of Form Use Form 8936 to figure your credit for qualified plug-in electric drive motor vehicles you placed in service during your tax year. Also use Form 8936 to figure your credit for certain qualified two-wheeled plug-in electric vehicles. The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit. Partnerships and S corporations must file this form to claim the credit. All other taxpayers are not required to complete or file this form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1y in Part III of Form 3800, General Business Credit. Qualified Plug-in Electric Drive Motor Vehicle This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Qualified Two-Wheeled Plug-in Electric Vehicle This is a new vehicle with two wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2.5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Certification and Other Requirements Generally, you can rely on the manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. The manufacturer or domestic distributor should be able to provide you with a copy of the IRS letter acknowledging the certification of the vehicle. If, however, the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. If you purchased a vehicle and its certification was withdrawn on or after the date of purchase, you can rely on such certification even if you had not placed the vehicle in service or claimed the credit by the date the withdrawal announcement was published by the IRS. The IRS will not attempt to collect any understatement of tax liability attributable to reliance on the certification as long as you purchased the vehicle on or before the date the IRS published the withdrawal announcement. The following requirements must be met to qualify for the credit. You are the owner of the vehicle. If the vehicle is leased, only the lessor and not the lessee, is entitled to the credit. You placed the vehicle in service during your tax year. The vehicle is manufactured primarily for use on public streets, roads, and highways. The original use of the vehicle began with you. You acquired the vehicle for use or to lease to others, and not for resale. You use the vehicle primarily in the United States. Exception. If you are the seller of a qualified plug-in electric drive motor vehicle or qualified two-wheeled plug-in electric vehicle to a tax-exempt organization, governmental unit, or a foreign person or entity, and the use of that vehicle is described in section 50(b)(3) or (4), you can claim the credit, but only if you clearly disclose in writing to the purchaser the amount of the tentative credit allowable for the vehicle (from line 11 of Form 8936). Treat all vehicles eligible for this exception as business/ investment property. If you elect to claim the credit, you must reduce cost of goods sold by the amount you entered on line 11 for that vehicle. More information. For details, see the following. Mar 01, 2018 Cat. No. 67912V