Internal Revenue Service
Fill out Schedule A online
Itemized Deductions
Schedule A is the IRS form you use to figure your itemized deductions, such as part of your medical and dental costs, certain state and local taxes, home mortgage interest and gifts to charity. You attach it to Form 1040 or 1040-SR and carry the total to that return. The IRS says that in most cases your federal income tax is lower if you take the larger of your itemized deductions or your standard deduction.
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- Edition
- Tax year 2025
- Pages
- 1
- Fillable fields
- 33
- Checked against the IRS
- November 8, 2026
GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file. This is the tax year 2025 version; the IRS keeps forms for earlier years.
Who uses Schedule A
- People filing Form 1040 or 1040-SR who choose to itemize instead of taking the standard deduction
- Homeowners claiming home mortgage interest and state and local real estate taxes
- People who gave money or property to qualified charitable organizations
- People who paid medical and dental costs that were not reimbursed
- People with a net qualified disaster loss from Form 4684, which is reported on line 16 whether they itemize or take the standard deduction
Before you start
- Your Form 1040 or 1040-SR, including the amount on line 11b
- Medical and dental bills, and records of any insurance or other reimbursements
- Forms W-2 and 1099 showing state and local income tax withheld, or your sales tax receipts if you will use actual sales taxes instead of the optional tables, plus your real estate and personal property tax bills
- Form 1098 mortgage interest statements and the settlement statement showing any points you paid
- Bank records and written acknowledgments from charities, and Form 8283 if your deduction for gifts other than cash or check is more than $500
- Form 4684 for a casualty or theft loss, and Form 4952 for investment interest if it is required
How to fill out Schedule A
Top of the form: name and social security number
Enter the name or names exactly as shown on your Form 1040 or 1040-SR, and your social security number.
Lines 1 to 4: Medical and Dental Expenses
On line 1, enter the medical and dental expenses you paid, minus anything reimbursed or paid by insurance or others. On line 2, enter the amount from Form 1040 or 1040-SR, line 11b. Line 3 is line 2 multiplied by 7.5%, and line 4 is line 1 minus line 3 (enter -0- if line 3 is larger). If advance payments of the premium tax credit were made, or you think you may be eligible for the credit, fill out Form 8962 before line 1.
Lines 5a to 7: Taxes You Paid
On line 5a, enter either your state and local income taxes or your state and local general sales taxes, not both; check the box on line 5a if you choose sales taxes. Enter state and local real estate taxes on line 5b, and on line 5c personal property taxes that are based on value alone and charged each year, then add them on line 5d. Line 5e applies the limit printed on the form; if your Form 1040 or 1040-SR, line 11b amount is above the threshold shown there, or you completed Form 2555 or 4563 or excluded income from Puerto Rico, use the State and Local Tax Deduction Worksheet in the instructions. On line 6, enter one total for other taxes, such as income taxes paid to a foreign country, and list the type and amount of each. Add lines 5e and 6 on line 7.
Lines 8 to 10: Interest You Paid
Check the box on line 8 if you did not use all of your home mortgage loan proceeds to buy, build or improve your home. Enter mortgage interest and points reported on Form 1098 on line 8a, interest not reported on Form 1098 on line 8b, and points not reported on Form 1098 on line 8c; line 8d is reserved for future use. If you paid interest to the person you bought the home from and they did not give you a Form 1098, write that person's name, identifying number and address next to line 8b. Add lines 8a to 8c on line 8e, enter investment interest on line 9 (attach Form 4952 if required), and add lines 8e and 9 on line 10. The form warns that the mortgage interest deduction may be limited; the instructions and Publication 936 explain the limits.
Lines 11 to 14: Gifts to Charity
Enter gifts made by cash or check on line 11 and gifts made other than by cash or check, such as property, on line 12. Attach Form 8283 if the line 12 deduction is over $500. On line 13, enter any contributions from earlier years that you could not deduct then because of the limits and are allowed to deduct this year. Add lines 11 to 13 on line 14.
Lines 15 and 16: Casualty and Theft Losses and Other Itemized Deductions
Line 15 is for casualty and theft losses from a federally declared disaster: attach Form 4684 and enter the amount from line 18 of that form. A net qualified disaster loss goes on line 16 instead. Line 16 takes only the expenses on the list in the instructions, such as gambling losses up to the gambling winnings you reported, federal estate tax on income in respect of a decedent, and impairment-related work expenses of a disabled person; list the type and amount of each. If you take the standard deduction and have a net qualified disaster loss, the line 16 instructions explain how to claim an increased standard deduction on line 16 without using any other line.
Lines 17 and 18: Total Itemized Deductions
On line 17, add the amounts in the far right column for lines 4 through 16, and enter the total on Form 1040 or 1040-SR, line 12e. Check the box on line 18 only if you elect to itemize even though your itemized deductions are less than your standard deduction, for example for state tax purposes.
After you fill it out
Schedule A is not filed on its own. Attach it to your Form 1040 or 1040-SR and make sure the line 17 total is entered on line 12e of that return. If you file a paper return, mail it with Schedule A attached to the IRS address listed for your state, which can differ depending on whether you include a payment; check the filing address on the official IRS where-to-file page. Keep your receipts, bank records and charity acknowledgments with your tax records.
Signing: Schedule A has no signature line. It is attached to Form 1040 or 1040-SR, and you sign that return.
Watch out for
- On line 5a you can deduct state and local income taxes or general sales taxes, but not both.
- Do not include on Schedule A any amount you deducted elsewhere, such as on Form 1040, 1040-SR, Schedule 1-A, or Schedule C, E or F.
- A net qualified disaster loss from Form 4684 goes on line 16, not on line 15.
- For a gift of $250 or more you need a written acknowledgment from the charity, obtained by the date you file or the due date including extensions, whichever is earlier. Keep it with your records; do not attach it to the return.
Questions about Schedule A
Does itemizing lower my tax?
The IRS says that in most cases your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you choose to itemize even though your itemized deductions are smaller, for example for state tax purposes, check the box on line 18.
How much of my medical expenses can I deduct?
Only the part of your unreimbursed medical and dental expenses that is more than 7.5% of the amount on Form 1040 or 1040-SR, line 11b. Lines 1 to 4 do this calculation. IRS Publication 502 explains which expenses count.
How do I figure state and local general sales taxes?
You can use the actual sales taxes you paid, which requires keeping your receipts, or the optional sales tax tables and worksheet in the Schedule A instructions. If you choose sales taxes instead of income taxes, check the box on line 5a.
Where do the deductions for tips, overtime, car loan interest and seniors go?
These deductions took effect beginning in 2025 and are claimed on Schedule 1-A, not on Schedule A. If you are eligible, you can claim them even if you itemize on Schedule A.
Do I need to attach anything to Schedule A?
It depends on the lines you use. Form 8283 is required if your deduction on line 12 is over $500, Form 4684 for losses on line 15 or a net qualified disaster loss on line 16, and Form 4952 for investment interest on line 9 when it is required.
Official information
- About Schedule A (Form 1040)
- Instructions for Schedule A (Form 1040)
- Instructions for Schedule A (PDF)
- Where to file paper tax returns
Page text last reviewed November 7, 2026.