Amending 2020 1040SR.

[Murray6]

I am amending our 2020 1040SR that was electronically filed. I am itemizing our deductions 

rather than taking the standard.  Ordinarily I would have sent in copies of my increased Medical expenses, letter from the Doctor attesting to my medical condition, etc.   Is there a way to attach those copies with the electronically filed 1040X? Similarly  to Sched  D?  To avoid the to and froing with the IRS?

[xmasbaby0 · Accepted solution]

No, there is no way to attach notes from your doctor, etc. to an e-filed tax return.   If the IRS wants more information from you they will request it.     

If you are itemizing deductions---you must have enough itemized deductions to exceed your standard deduction.   It is especially difficult to use medical expenses as a deduction because you have to meet a high threshold---only the amount OVER 7.5.% of your Adjusted Gross Income can be used as a deduction.

[xmasbaby0]

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2020—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

Your itemized deductions have to be more than your standard deduction before you will see a change in your tax owed or tax refund.  The deductions you enter do not necessarily count “dollar for dollar;” many of them are subject to meeting  tough thresholds—medical expenses, for example, must meet a threshold that is pretty hard to reach. (Only the amount that is MORE than 7.5% of your AGI counts)   The software program uses all the IRS rules that apply to the expenses you enter, and it tells you if you have enough to use your itemized deductions or if using the standard deduction is more advantageous for you.  Under the new tax laws, some deductions have been capped—there is a $10,000 limit to the itemized deductions for state, local, property and sales taxes.

Your standard deduction lowers your taxable income.  It is not a refund.  You will see your standard or itemized deduction amount on line 12 of your 2020 Form 1040.

2020 Standard Deduction Amounts

Single $12,400   (+ $1650 65 or older)

Married Filing Separate  $12,400   (+ $1300 if 65 or older)

Married Filing Jointly $24,800   (+ $1300 for each spouse 65 or older)

Head of Household $18,650  (+ $1650 for 65 or older)

[fanfare]

Generally IRS does not want extraneous attachments unless the instructions call for it.

You should not have any problem going through e-File.

[Murray6]

You responded to my real question in the other answer.

[Murray6]

Your answer was confusing . You first answered  the  IRS doesn't  want  extraneous attachments .Then said that ai shouldn't have any difficulty

[fanfare]

@Murray6 

what I meant was,

if you file 1040-X with Schedule A to itemize,

you should not have any difficulty getting your amendment approved by the IRS.

be sure to attach any other forms that are new or changed due to your amendment.

Do not include your old 1040 nor your revised 1040 because the Form 1040-X reflects any changes there and becomes your new tax return.

[xmasbaby0]

@Murray6 If you itemize deductions when you amend then you will have a Schedule A with those deductions.  That will be included when you send in your amended return.  But you do NOT send in letters or invoices from doctors, etc.  In your original question you mentioned doing that.   The IRS does not ever want to see your doctor bills or letters from doctors, etc. with your tax return so not sure why you have ever been sending those in the past.   If you are claiming itemized medical expenses then only the total of the expenses ends up on the Schedule A along with your other itemized deductions such as your mortgage interest, property tax, etc.  Again...it is very difficult to claim medical expenses.   Unless you have enough other itemized deductions that are enough to exceed your standard deduction, the medical expenses will have no effect.

[fanfare]

".it is very difficult to claim medical expenses."

Not if you have a high deductible plan, or otherwise crappy medical insurance coverage,

and needed medical treatment.