About Schedule A (Form 1040), Itemized Deductions | Internal Revenue Service
Summary: The 2025 Schedule A (Form 1040) is an IRS tax form used by individuals to claim itemized deductions instead of the standard deduction when filing their federal income tax return.
Schedule A (Form 1040) allows taxpayers to list specific expenses that can be deducted from their adjusted gross income. Categories include medical and dental expenses (subject to a 7.5% threshold), state and local taxes (SALT) up to a $40,000 limit, mortgage interest, investment interest, charitable gifts, and casualty/theft losses from federally declared disasters. Taxpayers should use this form if their total itemized deductions exceed their standard deduction to potentially lower their federal income tax liability.
Document outline
1. Medical and Dental Expenses 2. Taxes You Paid (State and Local Income/Sales/Real Estate/Personal Property) 3. Interest You Paid (Home Mortgage, Points, Investment Interest) 4. Gifts to Charity (Cash, Check, Non-cash) 5. Casualty and Theft Losses 6. Other Itemized Deductions 7. Total Itemized Deductions