What is the SALT deduction cap?

The State and Local Tax (SALT) deduction is capped at $10,000 ($5,000 if married filing separately). This includes state income taxes (or sales taxes) plus property taxes combined.

Can I deduct medical expenses?

Yes, but only the amount exceeding 7.5% of your AGI. For example, if your AGI is $100,000 and you have $10,000 in medical expenses, you can deduct $2,500 ($10,000 - $7,500).

What counts as a charitable deduction?

Cash, property, and out-of-pocket expenses donated to qualified 501(c)(3) organizations. Political contributions, raffle tickets, and donations to individuals are not deductible.

Can I switch between itemizing and standard deduction each year?

Yes, you can choose whichever method benefits you most each year. There is no requirement to be consistent from year to year.

Deductions & Credits

Schedule A: Itemized Deductions

Used to claim itemized deductions instead of the standard deduction.

Download Schedule A PDF About on IRS.gov Instructions PDF

Overview

Schedule A, Itemized Deductions, allows you to list individual deductions instead of taking the standard deduction on your Form 1040. By itemizing, you may be able to reduce your taxable income more than the standard deduction would, resulting in a lower tax bill.

The main categories of itemized deductions include medical and dental expenses (above 7.5% of AGI), state and local taxes (capped at $10,000), home mortgage interest, charitable contributions, and casualty and theft losses from a federally declared disaster.

Since the Tax Cuts and Jobs Act of 2017 nearly doubled the standard deduction, fewer taxpayers benefit from itemizing. For 2024, the standard deduction is $14,600 for single filers and $29,200 for married filing jointly. You should itemize only if your total itemized deductions exceed these amounts.

Who Files This Form?

You should file Schedule A if your total itemized deductions exceed the standard deduction for your filing status. Common situations where itemizing may be beneficial include having a large mortgage with significant interest payments, paying high state and local taxes, making substantial charitable contributions, or having significant unreimbursed medical expenses.

You are required to itemize if you are married filing separately and your spouse itemizes — both spouses must use the same method. Nonresident aliens are also generally required to itemize. You may not claim both the standard deduction and itemized deductions.

Key Fields

Lines 1-4: Medical and dental expenses

Unreimbursed medical and dental expenses that exceed 7.5% of your AGI. Includes insurance premiums, doctor visits, prescriptions, and medical equipment.

Line 5a: State and local income or sales taxes

You can deduct state and local income taxes OR state and local sales taxes (not both). Most taxpayers choose income taxes.

Line 5b: State and local property taxes

Real estate property taxes paid on your primary residence and other properties you own.

Line 5d: Total SALT deduction (capped at $10,000)

The combined deduction for state and local income/sales taxes plus property taxes, limited to $10,000 ($5,000 if married filing separately).

Line 8a: Home mortgage interest

Interest paid on mortgage debt up to $750,000 ($375,000 if married filing separately) for homes purchased after December 15, 2017.

Line 12: Charitable contributions by cash or check

Cash donations to qualified charitable organizations. Must have written acknowledgment for donations of $250 or more.

Line 15: Casualty and theft losses

Losses from federally declared disasters, calculated on Form 4684.

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

Filed with Form 1040; subject to the same failure-to-file and failure-to-pay penalties.

Step-by-Step Instructions

1
Calculate your total medical expenses and subtract 7.5% of your AGI. Only the excess is deductible.
2
Total your state and local income taxes (or sales taxes) and property taxes. Apply the $10,000 SALT cap.
3
Calculate deductible mortgage interest from Form 1098, Box 1.
4
Total your charitable contributions. Separate cash and non-cash donations. Gather receipts for all contributions.
5
Add up all itemized deductions and compare to the standard deduction for your filing status.
6
If itemized deductions exceed the standard deduction, file Schedule A. Otherwise, take the standard deduction.
7
Transfer the total from Schedule A, Line 17 to Form 1040, Line 12.

Common Mistakes to Avoid

Itemizing when the standard deduction is larger

Always compare your total itemized deductions to the standard deduction. With the $10,000 SALT cap, many taxpayers who previously itemized now benefit more from the standard deduction.

Exceeding the $10,000 SALT cap

The total deduction for state/local income taxes and property taxes combined is limited to $10,000. There is no workaround for this limitation for individual taxpayers.

Deducting medical expenses without applying the AGI floor

Only medical expenses exceeding 7.5% of your AGI are deductible. You cannot deduct the full amount of medical expenses.

Not keeping charitable donation receipts

You need written acknowledgment for any single donation of $250 or more, and a receipt for all cash contributions regardless of amount. Non-cash donations over $500 require Form 8283.

Deducting personal property taxes that are not deductible

Only state and local income taxes, sales taxes, and real property taxes are deductible. Federal taxes, fees, and assessments for local improvements are not deductible.

Frequently Asked Questions

Take whichever is larger. For 2024, the standard deduction is $14,600 (single) or $29,200 (married filing jointly). If your itemized deductions exceed these amounts, itemize.

Related Forms

Form 1040

U.S. Individual Income Tax Return

1098

Mortgage Interest Statement

Schedule C

Profit or Loss from Business (Sole Proprietorship)

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