Sch A (1040) Itemized Deductions

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TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE A
(Form 1040)

Itemized Deductions

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

2025

Attach to Form 1040 or 1040-SR.
Go to www.irs.gov/ScheduleA for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.

Your social security number

Name(s) shown on Form 1040 or 1040-SR

Medical
and
Dental
Expenses

Caution: Do not include expenses reimbursed or paid by others.
Medical and dental expenses (see instructions) . . . . .
Enter amount from Form 1040 or 1040-SR,
line 11b . . . . . . . . . . .
2
3
Multiply line 2 by 7.5% (0.075) . . . . . . . . . . .
4
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
5
State and local taxes (SALT).
a 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
. . . . . . . . .
b State and local real estate taxes (see instructions)
. . . .
c State and local personal property taxes . . . . . . . .
d Add lines 5a through 5c . . . . . . . . . . . . .
1
2

e

6

7

Interest
You Paid
Caution: Your
mortgage interest
deduction may be
limited. See
instructions.

Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
Other taxes. List type and amount:

Add lines 5e and 6

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1

3
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4

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7

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10

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14

5a
5b
5c
5d

5e

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6
. .

8

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box . . . . . . . . . .
a Home mortgage interest and points reported to you on Form
1098. See instructions if limited . . . . . . . . . . .
b Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address . . . . . . . . . .

8a

8b

c

Points not reported to you on Form 1098. See instructions for
8c
special rules . . . . . . . . . . . . . . . . .
d Reserved for future use . . . . . . . . . . . . .
8d
e Add lines 8a through 8c . . . . . . . . . . . . .
8e
9
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 . . . . . . . . . . . . . . . . . .

Gifts to
Charity

11

Caution: If you
made a gift and
got a benefit for it,
see instructions.

12

Casualty
and Theft
Losses
Other
Itemized
Deductions
Total
Itemized
Deductions

15

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions . . . . . . . . . . . . . . . . . . . . . . . . .

16

Other—from list in instructions. List type and amount:

17

Add the amounts in the far right column for lines 4
on Form 1040 or 1040-SR, line 12e . . . . .
If you elect to itemize deductions even though
deduction, check this box
. . . . . . . .

13
14

Gifts by cash or check. If you made any gift of $250 or more,
11
see instructions . . . . . . . . . . . . . . . .
Other than by cash or check. If you made any gift of $250 or
more, see instructions. You must attach Form 8283 if over $500
12
Carryover from prior year . . . . . . . . . . . . .
13
Add lines 11 through 13 . . . . . . . . . . . . . . . .

15

16

18

For Paperwork Reduction Act Notice, see the Instructions for Form 1040.

through 16. Also, enter this amount
. . . . . . . . . . . .
they are less than your standard
. . . . . . . . . . .
Cat. No. 17145C

17

Schedule A (Form 1040) 2025 Created 9/11/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Taxes You
Paid

Attachment
Sequence No. 07

TREASURY/IRS AND OMB USE ONLY DRAFT

Before you begin:

1.

2.

If the amount on Schedule A, line 5d is $10,000 ($5,000 if married filing separately) or less, enter the amount from
Schedule A, line 5d on Schedule A, line 5e. You don’t have to complete this worksheet.

Is the amount on Schedule A, line 5d more than $10,000 ($5,000 if married filing separately)?
No.

Your deduction isn't limited. Enter the amount from Schedule A, line 5d on
Schedule A, line 5e. Don't complete the rest of this worksheet.

Yes.

Enter $40,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

STOP

Enter the amount from Form 1040 or 1040-SR, line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2.

3a.

Enter any income from Puerto Rico that you excluded . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3a.

b.

Enter the amount from Form 2555, line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3b.

c.

Enter the amount from Form 2555, line 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3c.

d.

Enter the amount from Form 4563, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3d.

e.

Add lines 3a through 3d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3e.

4.

Add lines 2 and 3e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Enter $500,000 ($250,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Is the amount on line 4 more than the amount on line 5?
No.

Skip lines 7 and 8 and enter the amount from line 1 on line 9.

Yes.

Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Multiply line 6 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

Subtract line 7 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

Enter the larger of the amount on line 8 or $10,000

9.

10.

...............................................

State and local tax deduction. Enter the smaller of the amount on line 9 (half the amount on line 9 if married filing
separately) or the amount from Schedule A, line 5d here and on Schedule A, line 5e . . . . . . . . . . . . . . . . . . . . . . . . 10.

7