Schedule A: Itemized Deductions (2024)
Federal · IRS · Used for tax years 2024
Schedule A (Form 1040) reports and totals itemized deductions, including medical and dental expenses, taxes paid, mortgage and investment interest, gifts to charity, and certain casualty and theft losses. It attaches to Form 1040 or 1040-SR.
Who files this form
Use Schedule A to report itemized deductions with Form 1040 or Form 1040-SR. The form includes medical and dental expenses, taxes, interest, charitable gifts, certain disaster losses, and other itemized deductions.
You may elect to itemize even if your itemized deductions are less than your standard deduction. If you do, check the box on line 18.
What you'll need
Depending on the deductions you claim, the form calls for:
- Form 1040 or 1040-SR: Use the names and Social Security number shown on your return, and the amount from line 11.
- Form 1098: Use it for home mortgage interest and points reported to you on that form.
- Form 4952: Attach it for investment interest if required.
- Form 8283: Attach it if gifts other than by cash or check exceed $500.
- Form 4684: Attach it for casualty and theft losses reported on line 15, and use the amount from its line 18.
If you report mortgage interest paid to the person from whom you bought your home on line 8b, provide that person's name, identifying number, and address.
How to file
Attach Schedule A to Form 1040 or Form 1040-SR.
Add the amounts in the far-right column for lines 4 through 16 and enter the total on line 17. Also enter that total on Form 1040 or Form 1040-SR, line 12.
The supplied form does not give a mailing address or e-filing directions. It directs you to www.irs.gov/ScheduleA for instructions and the latest information.
Common mistakes
- Including reimbursed medical expenses: Do not include expenses reimbursed or paid by others.
- Claiming both income and sales taxes: Line 5a allows state and local income taxes or general sales taxes, but not both. Check the box if you choose general sales taxes.
- Overlooking mortgage interest limits: The form warns that your deduction may be limited. If you did not use all of your mortgage loans to buy, build, or improve your home, see the instructions and check the box on line 8.
- Ignoring benefits received for charitable gifts: If you made a gift and received a benefit for it, see the instructions.
- Overlooking special disaster-loss directions: If you claim a net qualified disaster loss on Form 4684, see the instructions for line 16.
Questions people ask
How much of my medical and dental expenses goes on line 4?
Subtract 7.5% of the amount on Form 1040 or Form 1040-SR, line 11, from your medical and dental expenses on Schedule A, line 1. If that 7.5% amount is greater than your expenses, enter zero.
What is the limit on state and local taxes on line 5e?
Enter the smaller of your total on line 5d or $10,000. The limit is $5,000 if you are married filing separately.
What if I made a charitable gift of $250 or more?
The form tells you to see the instructions for any gift of $250 or more, whether made by cash or check or in another form. For gifts other than by cash or check, you must attach Form 8283 if the amount is over $500.
Which casualty and theft losses belong on line 15?
Line 15 is for casualty and theft losses from a federally declared disaster, other than net qualified disaster losses. Attach Form 4684 and enter the amount from its line 18.