Schedule A (Form 1040): Itemized Deductions, Limits, and Filing

Schedule A of Form 1040 is where you list itemized deductions — medical costs, state and local taxes, mortgage interest, charitable gifts, disaster losses, and a few other items — and subtract them from your adjusted gross income. For 2026, itemizing on Schedule A of Form 1040 only pays off if those deductions add up to more than your standard deduction: $16,100 for single filers and married filing separately, $24,150 for head of household, and $32,200 for married couples filing jointly.¹ If your itemized total falls short, you skip Schedule A entirely and take the standard deduction.²

The practical test is arithmetic. Total every deductible expense described below, compare that figure to your standard deduction, and use whichever is larger. Qualifying Surviving Spouse filers use the same $32,200 amount as Married Filing Jointly. Because the standard deduction rises with inflation each year, the calculation has to be redone annually.²

Medical and Dental Expenses

Unreimbursed medical and dental costs are deductible, but only the portion above 7.5% of your AGI.³ At an $80,000 AGI, that means only the medical spending above $6,000 counts. The floor wipes out routine health costs for most people.

Qualifying expenses include out-of-pocket payments for doctor and dentist visits, surgeries, prescriptions, lab work, and health insurance premiums paid with after-tax dollars. Medical travel counts too, including mileage at the 2026 IRS rate of 20.5 cents per mile.⁴ Costs reimbursed by insurance, or paid through an HSA or FSA, do not qualify. Enter total medical expenses on line 1, your AGI on line 2, the 7.5% threshold on line 3, and the deductible amount on line 4.⁵

State and Local Taxes

The SALT cap changed significantly starting in 2025. For 2026, you can deduct up to $40,400 in combined state and local taxes if you file as single, head of household, or married filing jointly. Married couples filing separately are limited to $20,200.⁶ That is a large jump from the $10,000 cap that applied from 2018 through 2024.

Three categories fit under the cap: state and local income taxes, real estate taxes on property you own, and personal property taxes such as annual vehicle registration based on value. You can substitute state and local sales taxes for income taxes if the sales figure is larger, but you cannot claim both.⁷ Foreign real property taxes are not deductible.⁶ Total your qualifying taxes, apply the cap, and enter the result on lines 5 through 7.

Mortgage Interest

Interest paid on a mortgage used to buy, build, or substantially improve your home is deductible on up to $750,000 of loan principal, or $375,000 if you’re married filing separately.⁸ Mortgages taken out before December 15, 2017 may qualify under the older $1,000,000 limit. Refinancing a pre-2017 loan generally preserves the higher limit as long as the new balance does not exceed the old one.

Your lender reports interest paid on Form 1098, which arrives by the end of January. That figure goes on line 8a. Points paid at closing may be deductible in the year paid or spread over the life of the loan. Home equity loan interest qualifies only when the borrowed money was used for home improvements, not for other purposes like paying off credit cards.

Charitable Contributions

Donations to qualified organizations, typically those with 501(c)(3) status, are deductible within percentage limits tied to your AGI.⁹ Cash gifts to most public charities are deductible up to 60% of AGI. Donations of appreciated property such as stock are usually capped at 30% of AGI. Contributions that exceed the annual limit carry forward for up to five years.¹⁰

Cash contributions go on line 11, non-cash donations on line 12. Any non-cash property donation claimed at more than $500 requires Form 8283.⁹ Non-cash donations valued above $5,000 require a qualified independent appraisal before you can claim the deduction.¹¹ Hold on to bank statements or written acknowledgments for every cash gift and detailed descriptions with fair market values for property. Confirm the recipient’s tax-exempt status through the IRS Tax Exempt Organization Search before you claim anything.

Casualty and Theft Losses

Personal casualty and theft losses are deductible only if they result from a federally declared disaster.¹² A house fire from faulty wiring, a car stolen from your driveway, or storm damage in an area without a federal declaration do not qualify. This restriction has been in place since 2018.

When you do have a qualifying loss, two reductions apply. Each separate casualty event is reduced by $100 (or $500 for qualified disaster losses). Then your total net loss for the year must exceed 10% of your AGI, with only the amount above that threshold deductible. Qualified disaster losses are exempt from the 10% floor.¹³ You compute the loss on Form 4684 and carry it to line 15. If the disaster falls in a federally declared area, you can elect to claim the loss on the prior year’s return instead, which can speed up a refund.¹²

Other Deductions on Line 16

Line 16 catches a small set of less common deductions. The biggest is gambling losses, deductible only up to the amount of gambling winnings you report as income. Losses cannot create an overall tax loss; they only offset winnings. Keep a diary of wins and losses along with receipts, tickets, or statements.¹⁴ Certain unrecovered pension investments and impairment-related work expenses for people with disabilities also belong here.

The old miscellaneous itemized deductions subject to a 2% AGI floor — unreimbursed employee expenses, tax preparation fees, investment advisory fees — were eliminated and cannot be claimed on Schedule A for 2026.

What You Cannot Deduct

Some commonly attempted deductions are flatly disallowed, and claiming them draws IRS attention.⁷

On the medical side: cosmetic surgery (unless it corrects a deformity from injury, disease, or birth defect), diet food, gym memberships, nonprescription drugs other than insulin, and travel your doctor suggested purely for rest. Funeral and burial costs are not medical expenses.

On taxes: federal income tax, Social Security and Medicare taxes, and federal unemployment taxes are never deductible on Schedule A. Neither are car inspection fees, license fees, or special assessments for local improvements like new sidewalks.

On charitable giving: political contributions do not qualify. Dues to social clubs, country clubs, and labor unions do not qualify. Raffle and lottery tickets are not charitable gifts. The value of your volunteer time or services is not deductible, though out-of-pocket costs incurred while volunteering can be. Gifts to individuals, however generous, never count as charitable deductions.

Married Filing Separately

Couples filing separate returns cannot mix methods. If one spouse itemizes, the other must also itemize, even if that spouse’s itemized total falls below the standard deduction.¹⁵ Run the numbers both ways before choosing this filing status. Married Filing Separately also carries the lower SALT cap of $20,200 and the $375,000 mortgage interest limit.⁶

Filing and Records

Schedule A attaches to Form 1040. E-filed returns transmit the schedule automatically; paper filers place Schedule A directly behind the 1040 pages and mail the package to the processing center listed in the instructions.

Keep every receipt, Form 1098, bank statement, appraisal, and acknowledgment letter that supports a number on your Schedule A for at least three years from the date you filed. That matches the standard IRS audit window.¹⁶ Complex situations can warrant holding records longer.

1
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
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Internal Revenue Service. Publication 501 – Dependents, Standard Deduction, and Filing Information
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Office of the Law Revision Counsel. 26 USC 213 – Medical, Dental, Etc., Expenses
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Internal Revenue Service. IRS Sets 2026 Business Standard Mileage Rate at 72.5 Cents Per Mile, Up 2.5 Cents
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Internal Revenue Service. Schedule A (Form 1040) – Itemized Deductions
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Office of the Law Revision Counsel. 26 USC 164 – Taxes
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Internal Revenue Service. Instructions for Schedule A (Form 1040)
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Office of the Law Revision Counsel. 26 USC 163 – Interest
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Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts
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Internal Revenue Service. Publication 526 – Charitable Contributions
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Internal Revenue Service. Charitable Organizations: Substantiating Noncash Contributions
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Internal Revenue Service. Topic No. 515, Casualty, Disaster, and Theft Losses
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Internal Revenue Service. Publication 547 – Casualties, Disasters, and Thefts
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Internal Revenue Service. Gambling Income and Losses
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Internal Revenue Service. Other Deduction Questions
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Internal Revenue Service. How Long Should I Keep Records