*22000740*
(Schedules B and DC are on back page)
ATTACH TO FORM 40 — SEE INSTRUCTIONS FOR SCHEDULE A
Alabama Department of Revenue
Schedule A–Itemized Deductions
2022
SCHEDULES
A, B, & DC
(FORM 40)
CAUTION: Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses.....................................................
2 Enter amount from Form 40, line 10. .............
3 Multiply the amount on line 2 by 4% (.04). Enter the result............................
4 Subtract line 3 from line 1. Enter the result. If zero or less, enter –0–. ..................................................
5 Real estate taxes. ..............................................................
6 FICA Tax (Social Security and Medicare) and Federal Self-Employment Tax. ..........
7 Railroad Retirement (Tier 1 only)..................................................
8 Other taxes. (List – include personal property taxes.)
9 Add the amounts on lines 5 through 8. Enter the total here. ...........................................................
10a Home mortgage interest and points reported to you on Federal Form 1098. ............
b Home mortgage interest not reported to you on Federal Form 1098. (If paid to
an individual, show that person’s name and address.)
11 Reserved for future use .........................................................
12 Points not reported to you on Form 1098...........................................
13 Investment interest. (Attach Form 4952A.) .........................................
14 Add the amounts on lines 10a through 13. Enter the total here.........................................................
CAUTION: If you made a charitable contribution and received a benefit in return,
see instructions.
15 Contributions by cash or check. ..................................................
16 Other than cash or check. (You MUST attach Federal Form 8283 if over $500.) ........
17 Carryover from prior year. .......................................................
18 Add the amounts on lines 15 through 17. Enter the total here. .........................................................
19a Enter the loss from Federal Form 4684,either A line 15, or B line 16 .............
b Enter 10% of your Adjusted Gross Income (Form 40, line 10) if box B is checked,
otherwise enter zero. ...........................................................
c Subtract line 19b from line 19a. If zero or less, enter –0–..............................................................
20 Unreimbursed employee expenses — job travel, union dues, job education, etc.
You MUST attach Federal Form 2106 if required. See instructions.
21 Other expenses (investment, tax preparation, safe deposit box, etc.). List type
and amount.
22 Add the amounts on lines 20 and 21. Enter the total. ................................
23 Multiply the amount on Form 40, line 10 by 2% (.02). Enter the result here. ............
24 Subtract line 23 from line 22. Enter the result. If zero or less, enter –0–. ................................................
25 Other (from list in the instructions). List type and amount.
CAUTION: Do not include medical premiums.
26 Enter amount here. ..............................................................................................
27 Add the amounts on lines 4, 9, 14, 18, 19c, 24, 25, and 26. Enter the total here. Then
enter on Form 40, page 1, line 11 and check 11a, Itemized Deductions.................................................
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1
3
5
6
7
8
10a
10b
11
12
13
15
16
17
19a
19b
20
21
22
23
Medical and
Dental Expenses
Interest You Paid
NOTE: Personal
interest is not
deductible.
Gifts to Charity
Casualty and
Theft Loss
(Attach Form 4684)
Job Expenses
and Most Other
Miscellaneous
Deductions
Other
Miscellaneous
Deductions
Qualified Long-
Term Care Ins.
Premiums
Total Itemized
Deductions
Taxes You Paid
Your social security numberName(s) as shown on Form 40
The itemized deductions you may claim for the year 2022 are similar to the itemized deductions claimed on your Federal return; however, the amounts may
differ. Please see instructions before completing this schedule. PART-YEAR RESIDENTS: A resident of Alabama for only a part of the year should list below
only those deductions actually paid while a resident of Alabama.
4
9
14
18
19c
24
25
26
27
2
Schedule A (Form 40) 2022
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