🇺🇸United States

Schedule A (Itemized Deductions)

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

Medium~20 minTaxDeductionsItemizedMortgage

/ 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

1Compare with Standard Deduction

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

2Gather Deduction Records

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

3Enter Medical Expenses

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

4Enter SALT Deduction

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

5Add 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.