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Schedule A

Schedule A is also known by tax preparers and the IRS as Schedule A - Itemized Deductions. The Schedule A Form is the tax form that transfers all of a trucker's individual itemized deductions directly to the truck driver's IRS Form 1040. Items such as medical and dental expenses, taxes paid, interest paid, gifts to charities, casualty and theft loss, etc., are all captured on Schedule A. Schedule A also receives the trucking-related travel expenses and employee business expenses from IRS Form 2106.  In this context, you can think of Schedule A as the middle-man between IRS Form 2106 and IRS Form 1040.

Using an trucker's employee business expenses as an example, the truck driver would see all of those trucking job expenses on IRS Form 2106.  This includes all of the work-related expenses and the per diem deductionIRS Form 2106 has instructions on it to guide the taxpayer through what to do with each expense (example: M&IE, travel expenses).  Once complete, IRS Form 2106 has the truck driver transfer the number generated on it over to Schedule A.  Schedule A makes adjustments (example: the 2% limit) to that value, and the number from Schedule A is then transferred to his or her IRS Form 1040.


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