Schedule A (Form 1040), Itemized Deductions, is the Internal Revenue Service (IRS) schedule you use to figure your itemized deductions for tax year 2025. You attach it to Form 1040 or 1040-SR, and the total from line 17 carries to line 12e of that return. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the form and its instructions at www.irs.gov/ScheduleA.
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What is Schedule A (Form 1040)?
Schedule A (Form 1040), Itemized Deductions, is the Internal Revenue Service (IRS) schedule attached to Form 1040 or 1040-SR on which you add up medical and dental expenses, taxes paid, interest paid, gifts to charity, casualty and theft losses and other deductions for 2025.
The IRS instructions explain that in most cases your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, this schedule is where the itemized amounts are figured, and the total on line 17 is entered on line 12e of Form 1040 or 1040-SR.
The schedule is organized in sections: Medical and Dental Expenses (lines 1 to 4), Taxes You Paid (lines 5 to 7), Interest You Paid (lines 8 to 10), Gifts to Charity (lines 11 to 14), Casualty and Theft Losses (line 15), Other Itemized Deductions (line 16) and Total Itemized Deductions (lines 17 and 18). It carries OMB No. 1545-0074 and Attachment Sequence No. 07.
It is not the place for everything. The instructions say not to list on Schedule A items you deduct elsewhere, such as on Form 1040, Form 1040-SR, Schedule 1-A or Schedule C, E or F. The four new deductions that take effect in 2025 (no tax on tips, no tax on overtime, no tax on car loan interest and the enhanced deduction for seniors) are claimed on Schedule 1-A (Form 1040), even if you itemize.
Who needs to file Schedule A (Form 1040)?
Taxpayers who choose to itemize deductions on Form 1040 or 1040-SR for 2025 use Schedule A (Form 1040). The IRS instructions say that in most cases your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.
- Itemizers with smaller deductions: if you elect to itemize even though your deductions are less than your standard deduction, for example for state tax or other purposes, check the box on line 18.
- Married filing separately: if you and your spouse paid expenses jointly, see Pub. 504 to figure the portion of joint expenses you can claim.
- Disaster loss filers who are not itemizing: if you have a net qualified disaster loss on Form 4684, line 15, and you do not itemize, the instructions for line 16 explain how to use Schedule A to claim an increased standard deduction. Enter nothing on any other line in that case.
- Deceased taxpayers: certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the final return; see Pub. 502.
Do not use Schedule A for amounts already deducted elsewhere on your return, and do not use it for the Schedule 1-A deductions.
When to file Schedule A (Form 1040)
Schedule A (Form 1040) is completed and filed with the Form 1040 or 1040-SR it attaches to, so it has no separate due date: it follows the deadline of that return. This edition is for tax year 2025.
Timing matters for a few entries. Only taxes paid in 2025 and assessed before 2026 can be deducted for 2025, so prepaying next year's property taxes does not count. A charitable gift of the size the instructions call out must be backed by a written acknowledgment from the charity that you get by the date you file your return or the due date including extensions, whichever is earlier. Contribution carryovers on line 13 are generally usable for 5 years.
Documents you need
- Form 4684: attach it to report a casualty or theft loss from a federally declared disaster on line 15, entering the amount from line 18 of that form; also attach it for a net qualified disaster loss listed on line 16.
- Form 4952: attach it for investment interest on line 9, unless you meet all three exception conditions in the instructions.
- Form 8283: attach it when the noncash gift deduction on line 12 is over the threshold printed on the form.
- Statement from the charity for a contribution of a motor vehicle, boat or airplane above the threshold in the instructions, attached to a paper return; the charity may use Form 1098-C.
- Statement for a paper return when your Form 1098 does not show all the interest you paid, with "See attached" printed to the right of line 8a.
- Statement for a paper return naming the person who received the Form 1098 for interest you shared, with "See attached" printed to the right of line 8b.
- Statement for a paper return listing each line 16 expense by type and amount when they do not fit on the dotted lines next to line 16.
How to fill out Schedule A (Form 1040)
Enter your name and Social Security number
At the top, write the name(s) shown on Form 1040 or 1040-SR and your Social Security number.
Complete medical and dental lines 1 to 4
On line 1 enter medical and dental expenses after subtracting reimbursements. Copy Form 1040 or 1040-SR, line 11b, to line 2, multiply it by the percentage printed on line 3, and on line 4 subtract line 3 from line 1, entering -0- if line 3 is more.
Report state and local taxes, lines 5a to 5e
On line 5a enter state and local income taxes or general sales taxes, not both, and check the box if you elect sales taxes. Enter real estate taxes on 5b and personal property taxes on 5c, add them on 5d, and enter the allowed amount on 5e; use the State and Local Tax Deduction Worksheet when the form's conditions for line 5e apply.
List other taxes and total lines 6 and 7
On line 6 list the type and amount of each other tax, such as income taxes paid to a foreign country, and enter one total. Add lines 5e and 6 on line 7.
Enter home mortgage interest, lines 8 to 8e
Check the line 8 box if you did not use all mortgage proceeds to buy, build or improve your home. Enter Form 1098 interest and points on 8a, interest not on a Form 1098 on 8b, points not on a Form 1098 on 8c, leave 8d (reserved for future use) blank, and add 8a through 8c on 8e.
Add investment interest and total interest
On line 9 enter investment interest and attach Form 4952 if required. Add lines 8e and 9 on line 10.
Enter gifts to charity, lines 11 to 14
Enter gifts by cash or check on line 11 and gifts other than by cash or check on line 12, attaching Form 8283 when the form requires it. Enter any carryover from a prior year on line 13 and add lines 11 through 13 on line 14.
Report casualty and theft losses on line 15
If you have a loss from a federally declared disaster, attach Form 4684 and enter the amount from line 18 of that form. Do not enter a net qualified disaster loss here.
List other itemized deductions on line 16
List the type and amount of each expense from the list in the instructions on the dotted lines and enter the total on line 16. Net qualified disaster loss reporting, with Form 4684 attached, also goes on this line.
Total your itemized deductions
On line 17 add the amounts in the far right column for lines 4 through 16, and enter the total also on Form 1040 or 1040-SR, line 12e. Check the box on line 18 only if you elect to itemize even though your deductions are less than your standard deduction.
Review and download the completed PDF
Check that no item appears on Schedule A and elsewhere on your return and that required forms and statements are ready. Download or print the completed PDF from FillingPDF and attach it to your Form 1040 or 1040-SR.
How to submit Schedule A (Form 1040)
Schedule A (Form 1040) is not sent on its own: you attach it to Form 1040 or 1040-SR and submit the whole return through the channel you use for that return. The schedule itself prints no mailing address, portal or appointment rule.
- With the return: include the completed schedule, and Form 4684, Form 4952 or Form 8283 when the lines you completed call for them.
- Paper returns: if you file on paper, attach a statement where the instructions require one, for example when your Form 1098 does not show all mortgage interest paid (print "See attached" to the right of line 8a), when another borrower received the Form 1098 (line 8b), or when your line 16 expenses do not fit on the dotted lines.
- Records: do not attach written acknowledgments from charities or other records of your gifts. Keep them with your tax records.
Find the form, instructions and latest information at www.irs.gov/ScheduleA. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Including both state and local income taxes and general sales taxes on line 5a; you may include either one, not both, and you must check the box on line 5a if you elect sales taxes.
- Entering medical or dental expenses that were reimbursed or paid by others on line 1; the form cautions against it and the instructions say to reduce expenses by insurance or other payments.
- Listing on Schedule A an item deducted elsewhere, such as on Form 1040, Schedule 1-A, or Schedule C, E or F, instead of claiming it only once.
- Entering a net qualified disaster loss from Form 4684, line 15, on line 15; the instructions say to list it on line 16 instead.
- Counting itemized charges for services, such as trash collection or water use, or improvement assessments such as a new sidewalk, as real estate taxes on line 5b.
- Deducting property taxes you prepaid for next year; only taxes paid in 2025 and assessed before 2026 are deductible for 2025.
- Leaving off the seller's name, identifying number and address next to line 8b when you paid mortgage interest to the person you bought the home from and received no Form 1098.
- Not checking the line 8 box when some home mortgage loan proceeds were not used to buy, build or substantially improve the home.
- Adding separate donations together to decide whether a gift is of the size that needs a written acknowledgment; each payment, including each payroll deduction, counts as a separate gift.
- Attaching the written acknowledgment or cash-gift records to the return instead of keeping them for your records.
Frequently asked questions
What is Schedule A (Form 1040)?
Schedule A (Form 1040), Itemized Deductions, is the IRS schedule for figuring deductions for medical and dental expenses, taxes, interest, gifts to charity, casualty and theft losses and certain other expenses. The total goes on line 12e of Form 1040 or 1040-SR.
Do I have to file Schedule A (Form 1040)?
Only if you itemize. The IRS instructions say that in most cases your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. You can also check line 18 to itemize even though your deductions are less than the standard deduction.
Can I deduct both sales tax and income tax on Schedule A?
No. On line 5a you may include either state and local income taxes or general sales taxes, but not both. If you choose sales taxes, check the box on line 5a; you can use actual receipts or the optional sales tax tables and worksheet in the instructions.
Do the new tips, overtime and car loan interest deductions go on Schedule A?
No. The 2025 instructions say the four new deductions (no tax on tips, no tax on overtime, no tax on car loan interest and the enhanced deduction for seniors) are claimed on Schedule 1-A (Form 1040), not Schedule A, even if you itemize.
Where do I send Schedule A (Form 1040)?
You do not send it separately. Attach it to Form 1040 or 1040-SR and submit it with that return. The schedule prints no address of its own, and the IRS directs readers to www.irs.gov/ScheduleA for instructions and the latest information.
What do I attach to Schedule A?
It depends on the lines you complete: Form 4684 for disaster losses, Form 4952 for investment interest if required, Form 8283 for larger noncash gifts, and statements on paper returns where the instructions ask. Do not attach charity acknowledgments or gift records; keep them.
Can I fill out Schedule A (Form 1040) online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; you submit the schedule with your Form 1040 or 1040-SR through the IRS channels.
What does line 18 of Schedule A mean?
Line 18 is a box you check if you elect to itemize deductions even though they are less than your standard deduction. The instructions say to check it if you elect to itemize for state tax or other purposes.
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