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Internal Revenue Service (IRS) · United States (federal)

Schedule A (Form 1040): Itemized Deductions

Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)

Fill in IRS Schedule A (tax year 2025): medical costs, state and local taxes under the new $40,000 SALT limit, mortgage interest and gifts to charity.

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Form

Schedule A (Form 1040)

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Tax year 2025

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form Schedule A (Form 1040) is for

Schedule A lists itemized deductions — medical and dental costs above 7.5% of AGI, state and local taxes, mortgage interest, gifts to charity and certain disaster losses — and you use it instead of the standard deduction when the total is larger. For 2025 the state and local tax (SALT) limit rose to $40,000 ($20,000 married filing separately), reduced when modified AGI is over $500,000 ($250,000) but not below $10,000 ($5,000). The PDF irs.gov posts is the 2025 edition; the 2026 schedule usually appears in December–January. Line 17 goes to Form 1040 or 1040-SR, line 12e.

Schedule A (Form 1040) deadlines, 2027 filing season

  1. File with your 2026 Form 1040 or 1040-SR (or request an extension with Form 4868) Source: irs.gov

  2. File with an extended 2026 return if you filed Form 4868 by April 15 Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

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Who files it

  • Homeowners with sizable mortgage interest and property taxes
  • Taxpayers in high-tax states whose state and local taxes are large
  • People whose unreimbursed medical and dental costs exceed 7.5% of AGI
  • Donors who gave significant amounts to qualified charities
  • Married people filing separately whose spouse itemizes (you can't take the standard deduction then)

What you need

  • Your AGI from Form 1040 or 1040-SR, line 11b
  • Medical and dental bills and insurance premiums you paid, net of reimbursements
  • State and local income tax withheld or paid (or sales tax records), and property tax bills
  • Form 1098 for mortgage interest and points
  • Charity receipts, written acknowledgments for gifts of $250 or more, and Form 8283 for noncash gifts over $500

Line by line

How to fill out Form Schedule A (Form 1040)

  1. 1

    Lines 1–4 — Medical and dental

    Enter unreimbursed costs on line 1 and your AGI on line 2. Line 3 is 7.5% of AGI; only the excess on line 4 counts.

  2. 2

    Lines 5a–7 — Taxes you paid

    Line 5a takes state and local income taxes or general sales taxes (check the box for sales taxes), not both. Add real estate (5b) and personal property taxes (5c). Line 5e is the smaller of line 5d or $40,000 ($20,000 MFS); if line 11b is over $500,000 ($250,000 MFS), use the instructions to figure the reduced limit.

  3. 3

    Lines 8a–10 — Interest

    Enter mortgage interest and points from Form 1098 on line 8a, interest not on a 1098 on 8b (for a seller-financed loan, give the seller's name, identifying number and address) and investment interest on line 9 with Form 4952 if required.

  4. 4

    Lines 11–14 — Gifts to charity

    Enter gifts by cash or check on line 11 and other gifts on line 12 (attach Form 8283 if over $500), plus any carryover from a prior year on line 13.

  5. 5

    Lines 15–16 — Losses and other deductions

    Line 15 is only for casualty and theft losses from a federally declared disaster (from Form 4684, line 18). List other allowed items from the instructions on line 16.

  6. 6

    Lines 17–18 — Total

    Add the right-hand column and enter the total on Form 1040 or 1040-SR, line 12e. Check line 18 if you elect to itemize even though the total is less than your standard deduction.

Common Schedule A (Form 1040) mistakes

  • Deducting both state income taxes and general sales taxes on line 5a; you choose one.
  • Claiming a gift of $250 or more without a contemporaneous written acknowledgment from the charity.
  • Putting the 2025 deductions for tips, overtime, car loan interest or seniors on Schedule A; they go on Schedule 1-A, even if you itemize.
  • Including costs that insurance reimbursed or that you already deducted elsewhere, such as on Schedule C or E.

Where to send it

Attach Schedule A to Form 1040 or 1040-SR and file them together — by e-file or at the paper-return address for your state (https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment). It isn't filed on its own. 2026 returns are due April 15, 2027, or October 15, 2027 with Form 4868. Form 1040-NR filers use Schedule A (Form 1040-NR) instead.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form Schedule A (Form 1040): questions people ask

Which year is this Schedule A for?

The PDF irs.gov posts today is for tax year 2025; the 2026 version usually appears in December–January, and until then this page opens whatever irs.gov posts. Use the edition that matches the year of the return.

Should I itemize or take the standard deduction?

In most cases, whichever is larger. For 2025 the standard deduction is $15,750 single, $31,500 married filing jointly and $23,625 head of household (more if you're 65 or older or blind). If you're married filing separately and your spouse itemizes, you must itemize too.

What changed for state and local taxes?

For 2025 the SALT limit is $40,000 ($20,000 married filing separately). It shrinks when modified AGI is over $500,000 ($250,000) but not below $10,000 ($5,000); the line 5e instructions show the math.

Is all my mortgage interest deductible?

For loans taken out after December 15, 2017, interest is deductible on up to $750,000 of qualifying debt ($375,000 married filing separately). Older loans fall under a $1,000,000 limit; the instructions explain how the two interact.

Do the new tips and overtime deductions go here?

No. The four new 2025 deductions are claimed on Schedule 1-A whether you itemize or not, and its total goes on Form 1040, line 13b.

I file Form 1040-NR. Can I use this schedule?

No. Nonresidents use Schedule A (Form 1040-NR), a separate form. This Schedule A is only for Forms 1040 and 1040-SR.