⏱ Set aside half an hour
SKIP THIS PAGE IFOnly if you paid no out-of-pocket medical costs, no property or state income tax, and no mortgage interest, which is rare.
YOU NEED THIS PAGE IFYou paid a mortgage, property tax, state tax, medical or dental bills, or health insurance premiums yourself.
WHAT THIS PAGE DOESThe first half of your itemized deductions: medical and dental, insurance premiums, taxes paid and mortgage interest. Page 15 continues with charitable giving.
Complete this page even if you expect to take the standard deduction. Several states allow itemized deductions when the federal return doesn’t.
1 · Before you begin
Gather these first. Tick them off as you go.
2 · Completing the page
Work from the top of the organizer page to the bottom. Each section below matches a section on the page.
1Medical and dental expensesWhat you paid and weren’t reimbursed for
None?Check the box and move on.
ExamplesDoctor visits, dental care, hospital costs, prescriptions, glasses and contacts, hearing aids, medical equipment and supplies.
Medical mileageMiles driven for medical care, split January–June and July–December. Enter miles, not dollars.
HSA, MSA and FSA paymentsEnter separately any expenses paid from these accounts. They were paid with pre-tax money, so they generally can’t be deducted again.
2Insurance premiumsOnly what you paid yourself
PremiumsEnter premiums you paid personally or that were withheld from retirement benefits.
Marketplace insuranceIndicate whether you or your church paid the premiums. If the church paid the insurer directly, enter that amount where asked.
Long-term careFor each policy: insurance company, policy number and premiums paid.
MedicarePremiums for Medicare Part B, Part D and Medicare Advantage plans.
CLERGY TIPHealth insurance premiums a church pays directly for a minister are treated differently from premiums you pay yourself. Enter the amount where asked so we can apply the right treatment.
3Taxes paidState, property, registration and sales tax
State income taxAny balance paid with last year’s state return, plus income tax paid to another state.
Property taxesOn your home, a second home or a timeshare. Include property taxes paid at closing and any prepaid property taxes.
Vehicle registrationOnly the part of a vehicle, boat or trailer registration fee based on its value.
Sales taxFor big purchases like a car, boat, motorhome or major building materials, give the details and the sales tax. If you tracked all sales tax paid, enter the total. If not, we can use IRS tables.
4Mortgage interestFrom Form 1098
None?Check the box and continue.
Primary residence and second homeFrom each Form 1098: mortgage interest (Box 1), points (Box 6) and mortgage insurance premiums (Box 5).
Home equity loansTell us how the borrowed money was used. It decides whether the interest is deductible.
Timeshare and seller-financed mortgagesEnter timeshare mortgage interest. If an individual holds your mortgage, give the lender’s name, address and Social Security number.
RefinancingClosing date, length of the new loan and points paid. Refinance points are often deducted over the life of the loan.
3 · Common mistakes that cause delays
The issues we see most often on this page.
Entering estimated tax payments hereThis section is for a balance paid with last year’s state return. Payments toward this year go on Page 4.
Self-employed health insuranceThat generally belongs with your business information, not here.
Forgetting HSA, MSA or FSA amountsWe need them so pre-tax spending isn’t deducted twice.
Including flat registration feesOnly the value-based part of a registration fee may qualify.
Assuming home equity interest qualifiesGenerally the loan must have been used to buy, build or substantially improve the home.
Missing property tax paid at closingCheck your settlement statement. It’s often overlooked.
Missing Form 1095-AWithout it, the IRS may delay or reject an e-filed return.
4 · When you’re finished
- Medical expenses, mileage, premiums, taxes, sales tax and mortgage interest entered.
- Refinance details included if you refinanced.
- Forms 1095-A and 1098 attached where they apply.
- Continue to Page 15.
Please don’t email tax documents. Email isn’t encrypted. Upload everything together through CyberCabinet when your organizer is complete.