Question

Itemized Deductions SCHEDULE A (Form 1040) OMB No. 1545-0074 Go to www.rs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040. 2017 Department of the Treasury Intemal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 28.Sequence No.07 Namels) shown on Form 1040 Your social security number Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 -. - Enter amount from Form 1040, line 38 2 Dental 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 5 Taxes You Paid State and local (check only one boxj: Income taxes, or b General sales taxes 6 Real estate taxes (see instructions) . . . . . . . . . | 6 7 Personal property taxes 8 Other taxes. List type and amount 8 9 Add lines 5 10 Home mortgage interest and points reported to you on Form 1098 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address 10 You Paid 11 Note: Your mortgage deduction may be limited (see 12 Points not reported to you on Form 1098. See instructions for special rules _.. _..12 14 Investment interest. Attach Form 4952 if required. See instructions 14 15 Add lines 10 15 Gifts to 16 Gifts by cash or check. If you made any gift of $250 or more, If you made a 17 Other than by cash or check. If any gift of $250 or more, see gift and got a benefit for it, 18 Caryover from prior year -. - - - - . - 18 see instructions. 19 Add lines 16 instructions. You must attach Form 8283 if over $500...17 18 19 20 Casualty or theft loss(es) other than net qualified disaster losses. Attach Form 4684 and Theft Losses enter the amount from line 18 of that form. See instructions 20 Job Expenses 21 Unreimbursed employee expenses-job travel, union dues, and Certain job education, etc. Attach Form 2106 or 2106-EZ if required. 21 Deductions 22 Tax preparation fees ..22 23 Other expenses-investment, safe deposit box, etc. List type and amount 24 25 Enter amount from Form 1040, line 38 25 26 27 Subtract line 26 from line 24. If line 26 is more than line 24, enter-0- 28 Other-from list in instructions. List type and amount 27 28 Total ltemized 29 Is Fom 1040, line 38, over $156,900? No. Your deduction is not limited. Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line 40. Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter.
Compare the 2017 and 2018 Schedule A’s. Note a subtle but important difference between the two forms as it relates to the taxes you paid deduction.

Answer 1

	S.No.	Details	Point No. of Year 2018	Difference
	1	Medical & General Expenses	3	Line No. of form 1040
	2	Taxes You Paid		Description change
	3	Interest You Paid	8	Utilisation of Home Mortgage loan asked in 2018
	4	Interest You Paid	8a	New Point for "Home mortgage interest and points reported to you on form 1098"
	5	Interest You Paid	13	word added "for future Use"
	6	Jobexpenses and certain miscellaneous deductions	16	Field removed in 2018
	7	Total Itemized Deductions	17	Only descriptive & linking change impact is same as 2017
	8	Total Itemized Deductions	18	Only descriptive & linking change impact is same as 2017
	Other than above cosmetic changes exist.