Itemized Deductions Checklist: What You Can Include on Schedule A

Checkmarks are saved only in this browser on this device — nothing is uploaded.

State and local taxes (capped) 0 of 4

• State income tax paid or sales tax — you choose one; include payments made during the year, including withholding
• Real estate property taxes — from county or mortgage statements
• Personal property taxes — such as vehicle taxes based on value
• Cap check — for 2025 the combined cap is $40,000 ($20,000 married filing separately), reduced at very high incomes; verify later years

Home mortgage interest 0 of 3

• Form 1098 from your lender — shows interest and sometimes points and property taxes paid
• Points paid at purchase — may be deductible; keep the closing disclosure
• Loan-size limits — interest is limited on larger loans; check IRS Pub. 936

Charitable gifts 0 of 5

• Cash gifts — bank records or receipts for every gift
• Written acknowledgments for $250 or more — must be from the charity
• Donated goods — list items with condition and estimated value; Form 8283 above $500
• Volunteer mileage — 14 cents per mile for charity use
• Qualified organization check — verify with the IRS Tax Exempt Organization Search

Medical and dental 0 of 5

• Insurance premiums paid with after-tax dollars — not premiums paid through payroll pre-tax
• Doctor, dental, vision and hospital bills — unreimbursed amounts only
• Prescriptions and medical equipment — keep receipts
• Mileage to medical appointments — 20.5 cents per mile in early 2026; check the current rate
• AGI threshold — only the portion above 7.5% of AGI counts

Other itemized items 0 of 3

• Casualty and theft losses — generally only from federally declared disasters
• Gambling losses — up to the amount of gambling winnings reported
• Investment interest expense — Form 4952 rules apply

Compare and decide 0 of 3

• Total all categories — add them up
• Compare with the standard deduction — take whichever is bigger
• Keep your records — see how long to keep them

Note: the new deductions for qualified tips, overtime, car loan interest and seniors are claimed on Schedule 1-A and are available whether or not you itemize. See our explainer.

Official sources

• IRS: Schedule A instructions
• IRS Topic 501: Should I itemize?
• IRS Topic 503: Deductible taxes
• IRS Topic 506: Charitable contributions
• IRS Publication 502: Medical and dental expenses