Schedules A&B (Form 1040) Schedule A--Itemized Deductions 2007. Summary: This is an example of Schedule A (Form 1040) 2007 with items included as described in the text. Additionally, these line items are completed:

“Name(s) shown on Form 1040” field contains John E. Michaels and Susan R. Michaels

“Your social security number” field contains 011-00-2222

Under “Taxes You Paid”:

“9. Add lines 5 through 8” field contains 1,800

Under “Interest You Paid”:

“15. Add lines 10 through 14” field contains 4,800

Under “Gifts to Charity”:

“19. Add lines 16 through 18” field contains 4,800

Under “Job Expenses and Most Other Miscellaneous Deductions”:

“21. Unreimbursed employee expenses--job travel, union dues, job education, etc. You must attach Form 2106 or 2106-EZ if required. (See page A-9.)” field contains 1,020

“24. Add lines 21 through 23” field contains 1,120

“25. Enter amount from Form 1040, line 38” field contains 35,293

“26. Multiply line 25 by 2% (.02)” field contains 706

“27. Subtract line 26 from line 24. If line 26 is more than line 24, enter 0” field contains 414

Under “Total Itemized Deductions”:

“29. Is Form 1040, line 38, over $156,400 (over $78,200 if married filing separately)? ”No checkbox is checked and field contains 12,586