Schedule A Itemized Deduction Worksheet
Complete IRS Schedule A calculator with every line item. Enter your medical expenses, SALT, mortgage interest, charitable contributions, and more to see your total itemized deduction and compare it against the standard deduction for 2026 or 2027.
Recommendation
Itemize Your DeductionsSaves you $1,375 in federal tax
Vehicle registration, etc.
Investment interest is limited to this amount (Form 4952)
Limited to 60% of AGI
Limited to 30% of AGI for most property
| Standard | Itemized | |
|---|---|---|
| Deduction Amount | $15,750 | $22,000 |
| Federal Tax | $13,449 | $12,074 |
| Difference | Itemizing saves $1,375 | |
| Line Item | Entered | Allowed | Note |
|---|---|---|---|
| Medical & Dental Expenses | $0 | ||
| Medical & dental expenses | $0 | $0 | — |
| Taxes You Paid (SALT) | $9,000 | ||
| State & local income tax | $5,000 | $5,000 | — |
| Real estate taxes | $4,000 | $4,000 | — |
| Personal property tax | $0 | $0 | — |
| Interest You Paid | $10,000 | ||
| Mortgage interest (Form 1098) | $10,000 | $10,000 | — |
| Mortgage points paid | $0 | $0 | — |
| Investment interest expense | $0 | $0 | — |
| Gifts to Charity | $3,000 | ||
| Cash contributions | $3,000 | $3,000 | — |
| Non-cash contributions | $0 | $0 | — |
| Carryover from prior years | $0 | $0 | — |
| Casualty & Theft Losses | $0 | ||
| Casualty & theft losses | $0 | $0 | — |
| Other Itemized Deductions | $0 | ||
| Gambling losses | $0 | $0 | — |
| Other deductions | $0 | $0 | — |
| Total Itemized Deduction | $22,000 | ||
This calculator mirrors the IRS Schedule A (Form 1040) worksheet for 2025. SALT deduction is subject to a cap that varies by filing status and income level. Medical expenses are deductible only above 7.5% of AGI. Mortgage interest is limited based on loan balance and origination date. Charitable contributions are subject to AGI-based percentage limits. Gambling losses cannot exceed gambling winnings. Casualty losses are deductible only for federally declared disasters. This calculator provides estimates — consult a tax professional for your specific situation.
Frequently asked questions
What is IRS Schedule A?
Schedule A (Form 1040) is the IRS form used to report itemized deductions. It covers six categories: medical and dental expenses, taxes paid (SALT), interest paid (including mortgage), gifts to charity, casualty and theft losses, and other itemized deductions. You file Schedule A when your total itemized deductions exceed the standard deduction.
What is the SALT deduction cap for 2025?
Under the One Big Beautiful Bill Act (OBBBA), the SALT cap for 2025 is $40,000 ($20,000 if married filing separately). The cap phases out for incomes above $500,000 ($250,000 MFS), with a floor of $10,000 ($5,000 MFS). This covers the combined deduction for state income taxes, property taxes, and personal property taxes.
How does the mortgage interest deduction limit work?
Mortgage interest is deductible on loan balances up to $750,000 ($375,000 MFS) for mortgages originated after December 15, 2017. Mortgages taken out before that date are grandfathered at the $1 million limit ($500,000 MFS). If your balance exceeds the limit, only a prorated portion of interest is deductible.
What are the charitable contribution limits on Schedule A?
Cash contributions to qualifying charities are limited to 60% of your AGI. Non-cash contributions (property, stock, etc.) are generally limited to 30% of AGI. The overall total of all charitable contributions cannot exceed 50% of AGI. Excess contributions can be carried forward for up to 5 years.
Can I deduct casualty and theft losses on Schedule A?
Under the Tax Cuts and Jobs Act (TCJA), personal casualty and theft losses are deductible only if they result from a federally declared disaster. This restriction applies from 2018 through 2025. Losses from other causes like theft, fire, or storms that are not in a federal disaster area are no longer deductible on Schedule A.