🇺🇸 United States

Schedule A (Itemized Deductions)

Deduct mortgage interest, SALT, and donations if they exceed the standard deduction

Medium ~20 min TaxDeductionsItemizedMortgage

/ What is this form?

Instead of the standard deduction ($15,200 single, $30,400 married filing jointly for 2025), you can itemize individual deductions if they total more. Common itemized deductions: mortgage interest, state or local taxes (SALT, capped at $10,000), charitable donations, and medical expenses above 7.5% of AGI.

/ Who needs this form?

Homeowners with mortgage interest
People in high-tax states
People with large charitable donations
People with significant medical expenses

/ What you need before you start

Form 1098 (mortgage interest)

Property tax bills

Charitable donation receipts

Medical expense records

/ Step-by-step guide

1 Compare with Standard Deduction

The 2025 standard deduction is $15,200 (single) or $30,400 (married filing jointly). Only itemize if your deductions exceed this.

2 Gather Deduction Records

Collect Form 1098 (mortgage interest), property tax bills, charitable donation receipts, and medical expense records.

3 Enter Medical Expenses

Only expenses exceeding 7.5% of your AGI are deductible. Add up qualifying costs.

4 Enter SALT Deduction

State or local income tax plus property taxes, capped at $10,000 total.

5 Add Mortgage Interest and Donations

Enter Form 1098 amounts and charitable donation totals. Attach to Schedule A.

/ Key fields explained

Field	What to enter	Common mistake
State and local taxes (SALT)	Income tax plus property tax, capped at $10,000	The $10,000 cap applies to the total of state income tax and property tax combined

/ Common mistakes to avoid

Itemizing when standard deduction is higher

Forgetting the $10,000 SALT cap

Not keeping receipts for charitable donations over $250

/ Frequently asked questions

Should I itemize or take the standard deduction?

Itemize only if your total deductions exceed the standard deduction. Most people (about 90%) take the standard deduction.