5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
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INSTRUCTIONS TO PRINTERS
SCHEDULES A&B (FORM 1040), PAGE 1 of 2
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm (8") x 279mm (11")
PERFORATE: (NONE)
OMB No. 1545-0074
SCHEDULES A&B
Schedule A—Itemized Deductions
(Form 1040)
(Schedule B is on back)
Department of the Treasury
Internal Revenue Service
Attach to Form 1040.
Attachment
Sequence No. 07
Name(s) shown on Form 1040 Your social security number
Caution. Do not include expenses reimbursed or paid by others.
Medical
and
Dental
Expenses
1
Medical and dental expenses (see page A-2)
1
2
2
3
Multiply line 2 by 7.5% (.075)
3
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-4
4
5
State and local (check only one box):5
Taxes You
Paid
6
Real estate taxes (see page A-5)
6
Other taxes. List type and amount
8
(See
page A-2.)
8
Add lines 5 through 8
9
9
Home mortgage interest and points reported to you on Form 1098
10
Interest
You Paid
10
Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see page A-6
and show that person’s name, identifying no., and address
11
(See
page A-5.)
11
12
Points not reported to you on Form 1098. See page A-6
for special rules
12
13 Investment interest. Attach Form 4952 if required. (See
page A-6.)
13
14
14
Add lines 10 through 13
Gifts to
Charity
15a
15a Total gifts by cash or check. If you made any gift of $250
or more, see page A-7
16
Other than by cash or check. If any gift of $250 or more,
see page A-7. You must attach Form 8283 if over $500
16
17
Carryover from prior year
17
18 Add lines 15a, 16, and 17
18
Casualty or theft loss(es). Attach Form 4684. (See page A-8.)19
Casualty and
Theft Losses
19
Unreimbursed employee expenses—job travel, union
dues, job education, etc. Attach Form 2106 or 2106-EZ
if required. (See page A-8.)
20
Job Expenses
and Certain
Miscellaneous
Deductions
22 Other expenses—investment, safe deposit box, etc. List
type and amount
(See
page A-8.)
Add lines 20 through 2223
Enter amount from Form 1040, line 38
24
Multiply line 24 by 2% (.02)
25
Subtract line 25 from line 23. If line 25 is more than line 23, enter -0-26
26
Other—from list on page A-9. List type and amount
27
Other
Miscellaneous
Deductions
27
28
Total
Itemized
Deductions
28
Schedule A (Form 1040) 2005
For Paperwork Reduction Act Notice, see Form 1040 instructions.
24
20
22
23
If you made a
gift and got a
benefit for it,
see page A-7.
25
Enter amount from Form 1040, line 38
No. Your deduction is not limited. Add the amounts in the far right column
for lines 4 through 27. Also, enter this amount on Form 1040, line 40.
Yes. Your deduction may be limited. See page A-9 for the amount to enter.
Cat. No. 11330X
Note.
Personal
interest is
not
deductible.
7
Personal property taxes
7
21
Tax preparation fees
21
Is Form 1040, line 38, over $145,950 (over $72,975 if married filing separately)?
(99)
See Instructions for Schedules A&B (Form 1040).
a Income taxes, or
b
General sales taxes (see page A-3)
20
05
If you elect to itemize deductions even though they are less than your standard deduction, check here
29
b
Gifts by cash or check after August
27, 2005, that you elect to treat as
qualified contributions (see page A-7)
15b
5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
SCHEDULES A&B (FORM 1040), PAGE 2 of 2
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm (8") x 279mm (11")
PERFORATE: (NONE)
Page 2OMB No. 1545-0074Schedules A&B (Form 1040) 2005
Name(s) shown on Form 1040. Do not enter name and social security number if shown on other side. Your social security number
Attachment
Sequence No.
08Schedule B—Interest and Ordinary Dividends
Part I
Interest
(See page B-1
and the
instructions for
Form 1040,
line 8a.)
Amount
List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see page B-1 and list this
interest first. Also, show that buyer’s social security number and address
1
Note. If you
received a Form
1099-INT, Form
1099-OID, or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the total interest
shown on that
form.
1
2
Add the amounts on line 1
2
3
Excludable interest on series EE and I U.S. savings bonds issued after 1989.
Attach Form 8815
3
Subtract line 3 from line 2. Enter the result here and on Form 1040, line 8a
4 4
Part II
Ordinary
Dividends
Amount
(See page B-1
and the
instructions for
Form 1040,
line 9a.)
5 List name of payer
Note. If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the ordinary
dividends shown
on that form.
5
6
6 Add the amounts on line 5. Enter the total here and on Form 1040, line 9a
For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule B (Form 1040) 2005
Note. If line 4 is over $1,500, you must complete Part III.
Note. If line 6 is over $1,500, you must complete Part III.
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; or (b) had
a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Part III
Foreign
Accounts
and Trusts
NoYes
At any time during 2005, did you have an interest in or a signature or other authority over a financial
account in a foreign country, such as a bank account, securities account, or other financial account?
See page B-2 for exceptions and filing requirements for Form TD F 90-22.1
7a
b
If “Yes,” enter the name of the foreign country
(See
page B-2.)
During 2005, did you receive a distribution from, or were you the grantor of, or transferor to, a
foreign trust? If “Yes,” you may have to file Form 3520. See page B-2
8