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The document explains how to calculate deductible amounts, highlights limitations tied to adjusted gross income, and provides cautions for avoiding duplication with other forms and schedules. It also outlines future developments, including SALT deduction limit changes and new 2025 deductions administered through Schedule 1-A.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-schedule-a-form-1040-itemized-deductions/303075/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-schedule-a-form-1040-itemized-deductions/303075.png","ImageObject",442,249,{"name":88,"@type":89},"Aran","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-05","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is Schedule A (Form 1040) used for?","Question",{"text":109,"@type":110},"Use Schedule A (Form 1040) to figure itemized deductions. In many cases, itemizing can reduce federal income tax compared with the standard deduction.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What medical and dental expenses are deductible?",{"text":114,"@type":110},"Only the portion of medical and dental expenses that exceeds 7.5% of the adjusted gross income on Form 1040 (or 1040-SR, line 11b) is deductible.",{"name":116,"@type":107,"acceptedAnswer":117},"What should you avoid when completing Schedule A?",{"text":118,"@type":110},"Do not include on Schedule A items deducted elsewhere, such as on Form 1040, Form 1040-SR, Schedule 1-A, or Schedule C, E, or F.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303075,1790484543,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":101},137455076865,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDRAFT  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \nInstructions for Schedule A (Form 1040)  \nItemized Deductions  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about 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 (","cbCaibwCE3POg3GH","https://ap.wps.com/l/cbCaibwCE3POg3GH","pdf",931914,19,"English","# Instructions for Schedule A (Form 1040)\n## Itemized Deductions\n## Future Developments\n## What’s New\n## General Instructions\n## Specific Instructions\n## Medical and Dental Expenses","[{\"question\":\"What is Schedule A (Form 1040) used for?\",\"answer\":\"Use Schedule A (Form 1040) to figure itemized deductions. In many cases, itemizing can reduce federal income tax compared with the standard deduction.\"},{\"question\":\"What medical and dental expenses are deductible?\",\"answer\":\"Only the portion of medical and dental expenses that exceeds 7.5% of the adjusted gross income on Form 1040 (or 1040-SR, line 11b) is deductible.\"},{\"question\":\"What should you avoid when completing Schedule A?\",\"answer\":\"Do not include on Schedule A items deducted elsewhere, such as on Form 1040, Form 1040-SR, Schedule 1-A, or Schedule C, E, or F.\"}]","Instructions for Schedule A (Form 1040) - Itemized Deductions | PDF",1789799891]