IRS

Form Schedule A

Rev. 2024

Itemized Deductions

Lists itemized deductions as an alternative to the standard deduction.

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Plain English

Schedule A is where you list your itemized deductions if they add up to more than the standard deduction. You can deduct things like medical expenses, state and local taxes, mortgage interest, and charitable donations.

Quick Facts

Who: Taxpayers whose total itemized deductions (medical, taxes, interest, charitable gifts) exceed the standard deduction ($14,600 single / $29,200 MFJ for 2024).
What: A schedule attached to Form 1040 listing itemized deductions including medical expenses, state/local taxes (SALT), mortgage interest, charitable contributions, and casualty losses.
When: Filed with Form 1040 by April 15 each year.
Where: Attached to your Form 1040 when filing.
Why: Itemizing can lower your taxable income and reduce your tax bill if your deductible expenses total more than the standard deduction.
How: Enter qualifying expenses in each category. Only medical expenses above 7.5% of AGI are deductible. SALT capped at $10,000. Add all deductions and enter total on Form 1040.

Common Risks & Mistakes

  • •Itemizing when standard deduction would be higher — always compare both and choose the larger amount
  • •SALT cap confusion — state and local taxes + property taxes combined cannot exceed $10,000 ($5,000 MFS)
  • •Medical expenses below 7.5% of AGI threshold — only the amount above 7.5% of AGI is deductible
  • •Charitable contributions over $250 without proper receipts — IRS requires contemporaneous written acknowledgment
  • •Home mortgage interest on loans over $750,000 — interest on acquisition debt above the cap is not deductible

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Field-by-Field Guide

Medical
Medical & Dental Expensesamount

Only the amount exceeding 7.5% of AGI is deductible.

Taxes
State and Local Taxes (SALT)amount

State income or sales tax + real estate taxes. Capped at $10,000 ($5,000 MFS).

Interest
Home Mortgage Interestamount

Interest on up to $750,000 of qualified mortgage debt. From Form 1098.

Gifts
Charitable Contributionsamount

Cash gifts (up to 60% of AGI) + non-cash gifts. Keep all receipts for gifts over $250.

Other
Casualty and Theft Lossesamount

Only losses from federally declared disasters qualify.

Total
Total Itemized DeductionsREQUIREDamount

Sum of all deductions above. Compare to standard deduction and use the higher amount.

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Form Stats

6
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6
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Disclaimer: We do not provide legal advice. We translate legal language into plain English and help you prepare for a conversation with a lawyer.