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It also introduces new 2025 deductions via Schedule 1-A and provides specific medical and dental expense rules, including the 7.5% adjusted gross income threshold, caution against double-deducting, and example categories of eligible medical 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developments related to Schedule A (Form 1040) and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/ScheduleA)[ ](go to IRS.gov/ScheduleA)[IRS.gov/ScheduleA](go to IRS.gov/ScheduleA).  \nWhat’s New  \nState and local tax (SALT) deduction limit increased. The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately) . The overall limit is reduced if your modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately) . See the instructions for line 5e.  \nNew Schedule 1-A (Form 1040). Recent legislation provided four new deductions that take effect beginning in 2025. These new deductions are no tax on tips, no tax on overtime, no tax on car loan interest, and the enhanced deduction for seniors. If you are eligible, you can claim these deductions even if you itemize on Schedule A. If you are eligible, you will claim these deductions on Schedule 1-A, not on Schedule A. For more information, see the instructions for Schedule 1-A.  \nGeneral Instructions  \nUse Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.  \nIf you itemize, you can deduct a part of your medical and dental expenses and amounts you paid for certain taxes, interest, contributions, and other expenses. You can also deduct certain casualty and theft losses.  \nIf you and your spouse paid expenses jointly and are filing separate returns for 2025, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.  \n!   \nCAUTION  \nDon't include on Schedule A items deducted elsewhere, such as on Form 1040, Form 1040-SR, Schedule 1-A, or Schedule C, E, or F.  \nSpecific Instructions  \nMedical and Dental Expenses  \nYou can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040 or 1040-SR, line 11b.  \n!   \nCAUTION  \nIf you received a distribution from a health savings  \naccount ora medical savings account in 2025, see Pub.  \n969 to figure your deduction.  \nDeceased taxpayer. Certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub. 502 for details.  \nMore information. Pub. 502 discusses the types of expenses you can and can’t deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.  \nExamples of Medical and Dental Payments You Can Include in Calculating Your Total Medical Expenses  \nTo the extent you weren’t reimbursed in calculating your total medical expenses, you can include what you paid for:  \n• Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Schedule 1 (Form 1040), line 17. You can't include insurance premiums paid by making a pretax reduction to your employee compensation because these amounts are already being excluded from your income by not being included in box 1 of your Form(s) W-2 . If you are a retired public safety officer, you can't include any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.  \n• Prescription medicines or insulin.  \n• Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical the","cbCaioxU2T43hAc0","https://ap.wps.com/l/cbCaioxU2T43hAc0","pdf",594250,"English","# What’s New\n# General Instructions\n# Specific Instructions\n## Medical and Dental Expenses\n## Examples of Medical and Dental Payments You Can Include","[{\"question\":\"What is Schedule A (Form 1040) used for in 2025?\",\"answer\":\"Use Schedule A (Form 1040) to figure itemized deductions and determine whether itemizing can reduce federal income tax compared with the standard deduction.\"},{\"question\":\"What changed for the SALT deduction limit in 2025?\",\"answer\":\"The overall limit for state and local income, sales, and property taxes increased to $40,000 ($20,000 if married filing separately), with reductions starting above $500,000 ($250,000 if married filing separately) but not dropping below $10,000 ($5,000 if married filing separately).\"},{\"question\":\"How are medical and dental expenses calculated for Schedule A in 2025?\",\"answer\":\"Only the amount of medical and dental expenses that exceeds 7.5% of adjusted gross income on Form 1040 (or 1040-SR) is deductible, and guidance applies if distributions were received from a health savings account or medical savings account.\"}]","Instructions for Schedule A (Form 1040) - 2025 - Itemized Deductions | PDF",1789782060,6]