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The draft cautions not to include expenses reimbursed or paid by others, and it points to instructions for the details behind the line amounts.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302978,1790462309,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","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 — DO NOT FILE  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \nSCHEDULE A (Form 1040)  \nDepartment of the Treasury Internal Revenue Service  \nItemized Deductions  \nAttach to Form 1040 or 1040-SR.  \n[Go to](Go to www.irs.gov/ScheduleA for)[ www.irs.gov/ScheduleA](Go to www.irs.gov/ScheduleA for)[ for](Go to www.irs.gov/ScheduleA for) instructions and the latest information.  \nCaution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 17.  \n| Name(s) shown on Form 1040 or 1040-SR |  |  |  |  | Your social security number |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| Medical and Dental Expenses | 1\u003Cbr>2 | Caution: Do not include expenses reimbursed or paid by others. Medical and dental expenses (see instructions) . . . . .\u003Cbr>Enter amount from Form 1040 or 1040-SR,\u003Cbr>line 11b . . . . . . . . . . 2 | \u003Cbr>1 |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  | 3\u003Cbr>4 | Multiply line 2 by 7.5%(0.075) . . . . . . . . . . . Subtract line 3 from line 1. If line 3 is more than line 1, enter-0- . | 3 |  |  |  |  |\n|  |  |  | . . . . . . . |  |  | 4 |  |\n| Taxes You Paid | 5\u003Cbr>5a\u003Cbr>5b\u003Cbr>5c\u003Cbr>5d\u003Cbr>5e\u003Cbr>6\u003Cbr>7 | State and local taxes (SALT) .\u003Cbr>State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box . . . . . . . . . \u003Cbr>State and local ","cbCaiqkejuD1uC98","https://ap.wps.com/l/cbCaiqkejuD1uC98","pdf",268032,"English","# Schedule A (Form 1040) - Itemized Deductions\n## Attach and update notices\n## Medical and Dental Expenses (Lines 1-4)\n## Taxes You Paid (Lines 5-7)\n## Interest You Paid (Lines 8-10)","[{\"question\":\"Why does the document say “DRAFT—NOT FOR FILING”\",\"answer\":\"It is an early-release draft provided for information, and it is not intended to be filed with a tax return. It may change before the final official version is released.\"},{\"question\":\"What is Schedule A (Form 1040) used for\",\"answer\":\"Schedule A is used to calculate “Itemized Deductions.” It is attached to Form 1040 or 1040-SR and includes sections for medical and dental expenses, taxes paid, and interest paid.\"},{\"question\":\"Are there cautions about what to include in medical and dental expenses\",\"answer\":\"Yes. The draft cautions not to include expenses reimbursed or paid by others, and it points to instructions for the details behind the line amounts.\"}]","Schedule A (Form 1040) - Itemized Deductions - Draft—Do Not File | PDF",1789799329]