Schedule L for 2009
If you take standard deduction for 2009, you may take additional amounts (add to the standard deduction) for the following:
- State and local real estate taxes
- New motor vehicle taxes
- A net disaster loss
You are required to file a new tax form, Schedule L, to claim these added amounts.
- You may add up to $1,000 additional state and local real estate taxes for married filing jointly ($500 for single filers)
- You may also add a net casualty loss amount, from Line 18 of Form 4684
"File this form only if you are increasing your standard deduction by certain state or local real estate taxes, new motor vehicle taxes, or a net disaster loss." (Schedule L, Form 1040)