# All About Schedule A (Form 1040 or 1040-SR): Itemized Deductions

![A printed tax form on a laptop with a calculator and a pen](https://www.investopedia.com/thmb/Kh1ZlkcYRv7-3qC4dVfg5AcdoQs=/1500x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-1124618357-6ad8403bf64b466db2969a59262bffe1-ca4416aec67b4773a6ee2d28e21c6821.jpg)

*— Constantine Johnny / Getty Images *

## What Is Schedule A (Form 1040 or 1040-SR): Itemized Deductions?

Schedule A (Form 1040 or 1040-SR): Itemized Deductions is an [Internal Revenue Service (IRS)](https://www.investopedia.com/terms/i/irs.asp) form for U.S. taxpayers who itemize their [tax-deductible](https://www.investopedia.com/terms/d/deductible.asp) expenses rather than take the [standard deduction](https://www.investopedia.com/terms/s/standarddeduction.asp). Schedule A is an attachment to [Form 1040](https://www.investopedia.com/terms/1/1040.asp) that taxpayers use to report their annual [income taxes](https://www.investopedia.com/terms/i/incometax.asp).

### Key Takeaways

*   Schedule A is the tax form used by taxpayers to itemize their deductible expenses.
*   A taxpayer with expenses that exceed the standard deduction will file a Schedule A rather than take the standard deduction.
*   The Tax Cuts and Jobs Act, passed in 2017, limited the amount taxpayers can deduct for state and local taxes and nearly doubled the standard deduction.  
    
*   Eligible deductions may include qualified medical expenses, state and local taxes, mortgage interest, sales tax payments, and some charitable contributions.

## Who Can File Schedule A?

Any U.S. taxpayer can file a Schedule A Form and claim [itemized deductions](https://www.investopedia.com/terms/i/itemizeddeduction.asp) as an alternative to taking the standard deduction.

Eligible deductions may include qualified medical expenses, a portion of [state and local taxes (SALT)](https://www.investopedia.com/salt-5180146), [mortgage interest](https://www.investopedia.com/terms/m/mortgageinterest.asp), certain sales tax payments, and some [charitable contributions](https://www.investopedia.com/articles/personal-finance/041315/tips-charitable-contributions-limits-and-taxes.asp).  

*   For tax year 2024, the standard deduction for single taxpayers and married couples filing separately is $14,600. For married couples filing jointly, it is $29,200, and for heads of households, it is $21,900.
*   For tax year 2025, the standard deduction for single taxpayers and married couples filing separately is $15,000. For married couples filing jointly, it is $30,000 and for heads of households, it is $22,500.

Many taxpayers who once itemized their deductions on Schedule A have found it more advantageous to claim the standard deduction. The [Tax Cuts and Jobs Act (TCJA)](https://www.investopedia.com/taxes/how-gop-tax-bill-affects-you/) of 2017 limits the amount taxpayers can deduct for state and local taxes to a maximum of $10,000 for married couples or $5,000 for married taxpayers filing separately. The law nearly doubled the previous standard deduction.

## Who Benefits from Filing Schedule A?

The $10,000 limit on deductions for state and [local taxes](https://www.investopedia.com/terms/l/localtax.asp) may be a deciding factor for residents of high-tax states. If a married couple in the state cannot find the additional balance in eligible deductions on top of the $10,000, they'll likely choose the standard deduction.

Many taxpayers have eligible deductions that total less than the standard deduction and do not need to keep track of their expenses or collect their receipts. Additionally, itemized deductions are subject to challenge by the IRS, while taking the standard deduction is not.

When a taxpayer has significant eligible expenses that exceed the standard deduction, filing Schedule A makes sense.

Mortgage interest is often a good [benchmark](https://www.investopedia.com/terms/b/benchmark.asp). If your annual mortgage interest (found on your Mortgage Interest Statement or [Form 1098](https://www.investopedia.com/terms/f/form_1098.asp)) is higher than the standard deduction, it is advantageous to itemize deductions on Schedule A.

> **Important**
>
> You can deduct home mortgage interest on the first $750,000 ($375,000 if married, filing separately) of indebtedness. However, higher limitations of $1 million or $500,000 if married filing separately apply if you deduct mortgage interest from debt incurred before December 16, 2017.

## How to File Schedule A

The instructions for Schedule A explain which of your expenses are deductible and where they should be listed on the form.

![Schedule A (Form 1040)](https://www.investopedia.com/thmb/5UaVcVRU84bpN9G1PR9I4lh7peg=/816x0/filters:no_upscale():max_bytes(150000):strip_icc()/ScreenShot2025-02-10at5.40.39PM-8ff03459fdbb404980bd9a324ef39ad7.png)

*Internal Revenue Service (IRS).*

Schedule A can be downloaded [on the IRS website](https://www.irs.gov/forms-pubs/about-schedule-a-form-1040).

Schedule A requires taxpayers to list their deductible expenses in six designated categories:

*   Medical and dental expenses
*   Taxes you paid
*   Interest you paid
*   Gifts to charity
*   Casualty and theft losses (but only if the property is located in a federally-declared disaster area)
*   Other itemized deductions

Like the standard deduction, the itemized deductions on Schedule A are subtracted from the taxpayer's [adjusted gross income (AGI)](https://www.investopedia.com/terms/a/agi.asp) to determine taxable income. If you itemize your deductions, save documentation of eligible expenses throughout the year, including receipts, invoices, and images of canceled checks.

## What Is Schedule A?

Schedule A is an Internal Revenue Service (IRS) tax form that allows you to itemize your deductions when filing your taxes. Itemized deductions reduce your taxable income. Filers can choose between taking the standard deduction or itemizing their deductions.

## What Can Be Claimed on Schedule A?

Schedule A is used to claim itemized deductions that reduce your taxable income and the total amount of taxes you pay. The categories that can be itemized include taxes, interest paid, gifts to charity, medical and dental expenses, certain casualty and theft losses, and other miscellaneous expenses.

## What Cannot Be Itemized on Schedule A?

Some items that cannot be itemized on Schedule A include federal income and [excise taxes](https://www.investopedia.com/terms/e/excisetax.asp), Social Security or Medicare taxes, federal unemployment, railroad retirement taxes, customs duties, federal gift taxes, per capita taxes, and foreign real property taxes.

## Who Files Schedule A?

U.S. taxpayers file Schedule A to itemize their deductions when they submit their annual tax returns. Taxpayers are allowed to either take the standard deduction or itemize their deductions.

## The Bottom Line

Schedule A is the tax form used by taxpayers who itemize their deductible expenses rather than take the standard deduction. A taxpayer with significant eligible expenses that exceed the standard deduction will file a Schedule A. Eligible expenses include qualified medical costs, some state and local taxes, and some charitable contributions.

> **Article Sources**
>
> 1.  Internal Revenue Service. "[Schedule A (Form 1040), Itemized Deductions](https://www.irs.gov/pub/irs-pdf/f1040sa.pdf)."
>     
> 2.  Internal Revenue Service. "[IRS Provides Tax Inflation Adjustments for Tax Year 2024](https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2024)."
>     
> 3.  Internal Revenue Service. "[Topic No. 503, Deductible Taxes](https://www.irs.gov/taxtopics/tc503)."
>     
> 4.  Tax Policy Center. "[How Did the TCJA Change the Standard Deduction and Itemized Deductions?](https://www.taxpolicycenter.org/briefing-book/how-did-tcja-change-standard-deduction-and-itemized-deductions)"
>     
> 5.  Internal Revenue Service. "[Publication 5307, Tax Reform Basics for Individuals and Families](https://web.archive.org/web/20240406113953/https://www.irs.gov/pub/irs-pdf/p5307.pdf)," Page 5.
>     
> 6.  Internal Revenue Service. "[Instructions for Schedule A, Itemized Deductions](https://www.irs.gov/pub/irs-pdf/i1040sca.pdf)."
>     
> 7.  Internal Revenue Service. "[Instructions for Schedule A, Itemized Deductions](https://www.irs.gov/pub/irs-pdf/i1040sca.pdf)," Page 3.
>     
> 8.  Internal Revenue Service. "[Topic No. 501, Should I Itemize?](https://www.irs.gov/taxtopics/tc501)"