Schedule A: Itemized Deductions (2025)
Federal · IRS · Used for tax years 2025
Schedule A (Form 1040) reports itemized deductions, including medical and dental expenses, taxes, interest, charitable gifts, and certain casualty and theft losses. It calculates total itemized deductions and is attached 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, gifts to charity, certain disaster losses, and other itemized deductions.
If you elect to itemize even though your itemized deductions are less than your standard deduction, 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 11b.
- Form 1098: Use it for home mortgage interest and points reported to you. Schedule A also has separate lines for interest and points not reported on Form 1098.
- Seller information: If you paid mortgage interest to the person who sold you the home, line 8b asks for that person's name, identifying number, and address.
- Form 4952: Attach it for investment interest if required. Schedule A directs you to the instructions for this requirement.
- Form 8283: Attach it if gifts other than by cash or check exceed $500.
- Form 4684: Attach it for disaster losses reported on line 15 and enter the amount from its line 18.
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 1040-SR, line 12e.
For instructions and the latest information, visit www.irs.gov/ScheduleA. The supplied form does not give a mailing address or e-filing directions.
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.
- Overlooking mortgage interest limits: The form cautions that your mortgage interest deduction may be limited. If you did not use all of your home 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. The form also directs you to the instructions for any gift of $250 or more.
- Putting a net qualified disaster loss on line 15: That line excludes net qualified disaster losses. If you are claiming one on Form 4684, see the instructions for line 16.
Questions people ask
How is the medical and dental expense deduction calculated?
Enter medical and dental expenses on line 1, excluding amounts reimbursed or paid by others. Multiply the amount from Form 1040 or 1040-SR, line 11b, by 7.5%. Subtract that result from line 1. If the result would be negative, enter zero on line 4.
What state and local tax limit is shown for 2025?
Line 5e generally asks for the smaller of line 5d or $40,000 ($20,000 if married filing separately). It directs you to the instructions if Form 1040 or 1040-SR, line 11b, exceeds $500,000 ($250,000 if married filing separately), if you completed Form 2555 or Form 4563, or if you excluded income from Puerto Rico.
Can I report mortgage interest that was not on Form 1098?
Yes. Line 8b is for home mortgage interest not reported on Form 1098. Line 8c is for points not reported on Form 1098. The form refers you to the instructions for limits and special rules.
Can I choose to itemize if my deductions are less than my standard deduction?
Yes. Check the box on line 18 if you elect to do so.