Schedule A, Itemized Deductions, is a form used with IRS Form 1040 to report itemized deductions when a taxpayer chooses to itemize rather than claim the standard deduction.

Itemized Deductions Include the Following:
  • Medical and Dental Expenses that exceed 7.5% of the taxpayer’s Adjusted Gross Income (AGI)
  • Taxes paid for state income taxes, sales taxes, real property taxes, and personal property taxes
  • Home mortgage interest and points
  • Investment interest expense reported on Form Form 4952 (Investment Interest Expense Deduction)
  • Charitable contributions of cash or other property. If the taxpayer makes any noncash charitable contributions, those amounts are reported on Form 8283 (Noncash Charitable Contributions)
  • Casualty and Theft Losses
  • Other Itemized Deductions
Video Tutorials on Schedule A Itemized Deductions

Please visit our videos below which cover the reporting requirements for various types of itemized deductions:

  1. Mortgage Interest Deduction and Limitations
  2. Deducting Real Property Taxes
  3. Deducting Noncash Contributions
  4. Investment Interest Deduction on Form 4952
Additional Information

Taxpayers can find more information on itemized deductions in the Schedule A instructions and on the IRS website.