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us/form/irs/ty2025/i1040sca — Instructions for Schedule A (Form 1040), Itemized Deductions (2025) · Axiom
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Instructions for Schedule A (Form 1040), Itemized Deductions (2025)
53 sections
Itemized Deductions
Future Developments
What’s New
General Instructions
Medical and Dental Expenses
Examples of Medical and Dental Payments You Can Include in Calculating Your Total Medical Expenses
Examples of Medical and Dental Payments You Can't Include
Medical and Dental Expenses
Taxes You Can't Deduct
Line 5
Line 5a
State and Local Income Taxes
State and Local General Sales Taxes
Actual Expenses
Optional Sales Tax Tables
State and Local General Sales Tax Deduction Worksheet—Line 5a
Instructions for the State and Local General Sales Tax Deduction Worksheet
Note:
Income.
What if you lived in more than one state?
What if you lived in more than one locality?
What if your local general sales tax rate changed during 2025?
What if you lived in more than one locality in the same state during 2025?
State and Local Real Estate Taxes
State and Local Personal Property Taxes
State and Local Tax Deduction
Other Taxes
Interest You Paid
Home Mortgage Interest
Limit for loan proceeds not used to buy, build, or substantially improve your home.
Limit on loans taken out on or before December 15, 2017.
Limit on loans taken out after December 15, 2017.
Limit when loans exceed the fair market value of the home.
Line 8a
Shared interest reported on your Form 1098.
Shared interest reported on someone else's Form 1098.
Line 8b
Points Not Reported on Form 1098
Line 8d
Investment Interest
Gifts to Charity
Examples of Qualified Charitable Organizations
Amounts You Can Deduct
Amounts You Can't Deduct
Gifts by Cash or Check
Other Than by Cash or Check
Contribution of motor vehicle, boat, or airplane.
Carryover From Prior Year
Line 15
Increased Standard Deduction Reporting
Net Qualified Disaster Loss Reporting
Other Itemized Deductions
Line 18
