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Itemized Deductions Form: Itemized Deductions
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Schedule A (Form 1040) in short
Schedule A is where you list itemized deductions instead of taking the standard deduction. It covers medical and dental costs, state and local taxes, mortgage interest, gifts to charity, certain casualty losses, and a short list of other items. The total on line 17 goes to Form 1040 or 1040-SR, line 12e. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | People filing Form 1040 or 1040-SR who choose to itemize. The instructions say your federal income tax will in most cases be less if you take the larger of your itemized deductions or your standard deduction. For 2025 the basic standard deduction is $15,750 for single or married filing separately, $31,500 for married filing jointly, and $23,625 for head of household. |
| Who receives it | The IRS, as an attachment to your Form 1040 or 1040-SR. |
| Where to send it | Attach it to your Form 1040 or 1040-SR and file it with your return, by e-file or by mail to the address in the Form 1040 instructions. |
| Deadline | Filed with your 2025 income tax return. The Form 1040 instructions give April 15, 2026, as the due date for most 2025 calendar year returns, not counting extensions. |
| Official links | Official page · Official PDF · Official instructions |
What changed
For 2025 the overall limit on state and local tax (SALT) deductions rose to $40,000 ($20,000 if married filing separately). The limit is reduced when modified AGI is over $500,000 ($250,000 if married filing separately), but not below $10,000 ($5,000 if married filing separately). The new deductions for tips, overtime, car loan interest, and seniors are claimed on Schedule 1-A, not Schedule A, and you can claim them even if you itemize.
How to fill out Schedule A (Form 1040), line by line
| Lines 1 to 4 | Medical and dental expenses Line 1 is your total medical and dental costs after insurance and other reimbursements. Line 2 is your AGI from Form 1040 or 1040-SR, line 11b. Only the part above 7.5% of that amount is deductible, which is line 4. |
| Line 5a | State and local income or general sales taxes Enter either state and local income taxes or general sales taxes, not both. Check the box if you choose sales taxes. The instructions include optional state sales tax tables. |
| Lines 5b and 5c | Real estate and personal property taxes Line 5b is state and local real estate taxes. Line 5c is personal property taxes, such as a yearly tax based on the value of a car. |
| Line 5e | SALT limit Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately). If line 11b of your return is over $500,000 ($250,000 if married filing separately), or you filed Form 2555 or 4563 or excluded Puerto Rico income, use the State and Local Tax Deduction Worksheet in the instructions. |
| Line 6 | Other taxes Enter one total but list each type and amount. This can include income taxes paid to a foreign country. You may choose a foreign tax credit on Schedule 3 instead of a deduction. |
| Lines 8a to 8e | Home mortgage interest and points Line 8a is interest and points shown on Form 1098. Line 8b is interest not on a Form 1098; if you paid the person you bought the home from, give that person's name, ID number, and address. Line 8c is points not on Form 1098. Check the box on line 8 if you did not use all the loan to buy, build, or improve your home. |
| Line 9 | Investment interest Interest on money borrowed to buy investment property. Attach Form 4952 if required. |
| Lines 11 to 14 | Gifts to charity Line 11 is gifts by cash or check. Line 12 is gifts of property; attach Form 8283 if the total is over $500. Line 13 is a carryover from a prior year. |
| Line 15 | Casualty and theft losses Only losses from a federally declared disaster go here. Attach Form 4684 and enter the amount from its line 18. |
| Line 16 | Other itemized deductions Only items on the list in the instructions qualify, such as gambling losses up to the gambling winnings you reported, and federal estate tax on income in respect of a decedent. List the type and amount of each. |
| Lines 17 and 18 | Total and election to itemize Line 17 is your total, which goes on Form 1040 or 1040-SR, line 12e. Check line 18 only if you choose to itemize even though the total is less than your standard deduction. |
Common mistakes to avoid
- Including medical costs that insurance or someone else paid. The form says not to include reimbursed expenses.
- Deducting all medical costs. Only the part above 7.5% of AGI counts.
- Entering both state income taxes and general sales taxes on line 5a. The form says one or the other.
- Entering more than the SALT limit on line 5e, or using the $40,000 cap without the worksheet when AGI is over $500,000 ($250,000 if married filing separately).
- Deducting a gift of $250 or more without a written acknowledgment from the charity, obtained by the date you file or the due date, whichever is earlier.
- Counting the full ticket price of a charity dinner. You can deduct only the part above the value of what you received.
- Listing items on line 16 that are not on the list in the instructions.
- Claiming the tips, overtime, car loan interest, or senior deductions here. They belong on Schedule 1-A.
Questions about Schedule A (Form 1040)
Should I itemize or take the standard deduction?
The IRS instructions say your tax will in most cases be less if you take the larger of the two. Add up Schedule A and compare it with your standard deduction. For 2025 the basic amounts are $15,750 single, $31,500 married filing jointly, and $23,625 head of household.
What is the SALT limit for 2025?
$40,000, or $20,000 if married filing separately. It is reduced if modified AGI is over $500,000 ($250,000 if married filing separately), but not below $10,000 ($5,000 if married filing separately).
How much mortgage interest can I deduct?
The instructions allow interest on up to $750,000 of home acquisition debt ($375,000 if married filing separately) for loans taken out after December 15, 2017. Older loans can fall under a $1,000,000 limit. See the instructions and Pub. 936 for the full rules.
Can I deduct gambling losses on Schedule A?
Yes, on line 16, but only up to the gambling winnings you reported on Schedule 1 (Form 1040), line 8b.
What if my itemized deductions are less than the standard deduction?
You can still choose to itemize, for example for state tax purposes. Check the box on line 18.
Can I take the no tax on tips deduction if I itemize?
Yes. The instructions say you can claim the tips, overtime, car loan interest, and senior deductions even if you itemize. You claim them on Schedule 1-A, not on Schedule A.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.