Schedule A is where you list itemized deductions on your Form 1040. It only helps if the total is higher than your standard deduction, which for 2026 is $16,100 for single filers and $32,200 for married couples filing jointly.
This guide explains how to decide whether to itemize, what goes on the schedule, the main limits, what changes for 2026 under Public Law 119-21 (the SALT cap, a charitable floor and a limit on the tax benefit of itemized deductions) and how the new deductions for tips, overtime, car loan interest and seniors interact with itemizing. It uses the IRS Instructions for Schedule A (2025), Topic 501, Revenue Procedure 2025-32 and the statute text.
| 2026 standard deduction (IRS Rev. Proc. 2025-32) | Amount |
|---|---|
| Single or married filing separately | $16,100 |
| Head of household | $24,150 |
| Married filing jointly | $32,200 |
The IRS says you should itemize on Schedule A if your allowable itemized deductions are greater than your standard deduction, or if you must itemize because you cannot use the standard deduction. You cannot use the standard deduction if you are married filing separately and your spouse itemizes, if you file for a period of less than 12 months because of a change in accounting period, or if you were a nonresident or dual-status alien (with an exception for certain nonresident aliens who choose to be treated as residents). See our standard deduction guide.
| Category | Rule |
|---|---|
| Medical and dental | Only the part above 7.5% of adjusted gross income (2025 instructions) |
| State and local taxes | 2026: generally limited to $40,400 ($20,200 married filing separately), reduced by 30% of modified AGI above $505,000 ($252,500 MFS) but not below $10,000. For 2025 the figures were $40,000 ($20,000 MFS) and $500,000 ($250,000 MFS) |
| Home mortgage interest and points | Enter amounts reported on Form 1098 on line 8a unless a limit applies (2025 instructions); see our mortgage interest guide |
| Gifts to charity | Gifts to qualifying religious, charitable, educational, scientific or literary organizations. Cash gifts to public charities are limited to 60% of your contribution base; lower limits such as 30% apply in some cases. From 2026 only the amount above 0.5% of your contribution base is deductible |
| Casualty and theft | Personal losses only if attributable to a federally declared disaster (from 2026 also a State declared disaster), more than $100 per loss and, in total, more than 10% of AGI |
Federal income and most excise taxes, social security and Medicare taxes and foreign personal or real property taxes are among the taxes you cannot deduct. The IRS had not published 2026 Schedule A instructions when we checked on 26 October 2026 (the latest edition we read is for 2025), so the 2026 rules above come from Public Law 119-21 and the IRS may explain them differently when it publishes them.
| Item | 2025 | 2026 |
|---|---|---|
| SALT cap | $40,000 ($20,000 MFS) | $40,400 ($20,200 MFS) |
| SALT phase-down starts at modified AGI | $500,000 ($250,000 MFS) | $505,000 ($252,500 MFS) |
| Charitable gifts | No floor for individuals | Deductible only above 0.5% of contribution base |
| Disaster losses | Federally declared disasters | Also State declared disasters |
| Gambling losses | Deductible up to gains | 90% of losses, and only up to gains |
| Gifts if you do not itemize | Not deductible | Up to $1,000 ($2,000 joint), subject to the statute's conditions |
Public Law 119-21 also changes how much itemizing is worth at the top. For 2026 your itemized deductions are reduced by 2/37 of the smaller of your itemized deductions or your taxable income above where the 37% bracket begins. In effect, the tax value of itemized deductions for those taxpayers is capped at 35 cents per dollar instead of 37. The SALT cap rises by 1% a year through 2029 and returns to $10,000 for 2030. The 2026 amounts above are the statute's own figures, because the 2026 IRS instructions are not out yet. Medical expenses still use the 7.5% floor in the 2025 instructions; we found no change to it in Public Law 119-21.
| Married filing jointly, 2026 illustration (AGI $200,000) | Amount |
|---|---|
| Mortgage interest | $14,000 |
| State and local taxes (within the limit) | $18,000 |
| Charitable gifts | $4,000 |
| Less 0.5% floor on contribution base ($1,000) | -$1,000 |
| Total itemized | $35,000 |
| Standard deduction | $32,200 |
| Better to itemize by | $2,800 |
With the same couple's itemized total at $26,000 instead, the standard deduction of $32,200 would be larger. For medical expenses, if AGI is $80,000 the 7.5% floor is $6,000, so $9,000 of medical costs gives a deduction of $3,000. We assumed the contribution base equals AGI and that taxable income is below the 37% bracket, so the 2/37 reduction does not apply. These are our illustrations, not IRS examples.
The 2025 instructions say recent legislation added four new deductions effective for 2025: 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 claim them on Schedule 1-A, not on Schedule A, and you can claim them even if you itemize. See our no tax on tips guide.
Mortgage interest: mortgage interest deduction guide. State and local taxes: SALT deduction guide. Gifts: charitable giving guide. Student loan interest does not go on Schedule A; see our student loan interest guide.
IRS: Instructions for Schedule A (Form 1040) 2025, IRS Topic 501: Should I itemize?, IRS: Revenue Procedure 2025-32, Public Law 119-21 (sections 70109, 70111, 70114, 70120, 70424 and 70425).