Schedule A (Form 1040) - Itemized Deductions

What Schedule A is

Schedule A (Form 1040) is the IRS attachment where you list itemized deductions instead of taking the standard deduction. The 2025 edition is one page and covers medical and dental expenses, taxes you paid, interest you paid, gifts to charity, casualty and theft losses, and other itemized deductions. The total from line 17 is carried to Form 1040 or 1040-SR, line 12e.

Who typically needs it

Taxpayers who choose to itemize on Form 1040 or Form 1040-SR file it, for example homeowners with mortgage interest and property taxes, or people with large charitable gifts or medical costs. Whether itemizing beats the standard deduction is your decision. The official Schedule A instructions and the Form 1040 instructions explain how to compare the two. For the main return, see our guide What is an IRS 1040 form.

What you need before you start

• Your name and Social Security number exactly as on Form 1040.
• The amount on Form 1040 or 1040-SR, line 11b, which feeds line 2 of Schedule A.
• Medical and dental receipts that were not reimbursed by insurance or anyone else.
• State and local income or sales tax records, real estate tax bills and personal property tax bills.
• Form 1098 from your mortgage lender, and records for any interest or points not reported on it.
• Receipts or acknowledgments for charitable gifts, including any gift of $250 or more.

How to fill it out online with PDF Editify

Open this page, click "Fill Template Now" and the form opens in the editor with its fields ready to type into. Click a field, type the amount, and move on. When you are done, sign if needed and download. Opening and filling does not need a card, but downloading the finished file needs a plan (One Week Plan $3 one-time, Standard $10/month or $100/year, Lifetime from $99 one-time).

Top of the form

Enter your name as shown on Form 1040 or 1040-SR and your Social Security number.

Medical and dental expenses (lines 1 to 4)

Line 1 is your total qualifying expenses. Line 2 is your Form 1040 line 11b amount, line 3 is that amount multiplied by 7.5% (0.075), and line 4 is line 1 minus line 3, or zero if line 3 is larger.

Taxes you paid (lines 5 to 7)

Line 5a takes state and local income taxes or general sales taxes, but not both. Check the box on that line only if you elect sales taxes. Lines 5b and 5c are real estate and personal property taxes. Line 5d adds them, and line 5e is the smaller of 5d or the cap printed on the form ($40,000, or $20,000 if married filing separately), with special cases explained in the instructions. Line 6 is for other taxes, with the type and amount listed. Line 7 adds 5e and 6.

Interest you paid (lines 8 to 10)

Line 8a is home mortgage interest and points reported on Form 1098. Line 8b is interest not reported on Form 1098, and if you paid it to the person you bought the home from, the instructions say to show that person's name, identifying number and address. Line 8c is points not reported on Form 1098. Line 8e adds 8a through 8c. Line 9 is investment interest, and line 10 adds 8e and 9. Line 8d is reserved for future use, so leave it blank.

Gifts to charity (lines 11 to 14)

Line 11 is gifts by cash or check, line 12 is gifts other than cash or check (attach Form 8283 if over $500), and line 13 is carryover from a prior year. Line 14 adds lines 11 through 13.

Casualty, other deductions and total (lines 15 to 18)

Line 15 is for casualty and theft losses from a federally declared disaster, with the amount from line 18 of Form 4684. Line 16 lists other itemized deductions from the instructions, with type and amount. Line 17 adds lines 4 through 16 in the far right column, and that total goes to Form 1040 line 12e. Check the box on line 18 only if you itemize even though the total is below your standard deduction.

Signing, and where to submit

Schedule A has no signature line of its own. It is attached to your Form 1040 or 1040-SR, which you sign. If you need to add a signature or other marks to the combined return, you can sign a PDF by drawing, typing or uploading a signature. File it with your return, electronically or by mail, following the IRS Schedule A page.

Deadlines and fees

There is no separate deadline or fee for Schedule A. It follows the deadline of the return it is attached to. Per the IRS, the 2025 edition is the current revision as of 2026-11-05. Check the IRS filing deadlines page for the due date that applies to your return.

Common mistakes

• Entering a different line 2 amount than line 11b of your Form 1040.
• Including both income taxes and general sales taxes on line 5a.
• Including medical costs that insurance already reimbursed.
• Leaving out the attachment, such as Form 8283, Form 4684 or Form 4952, when the lines call for it.
• Using the 2025 form for a different tax year instead of the edition that matches your return.
• Mismatched totals: line 17 must equal the amount you enter on Form 1040 line 12e.