General Instructions

Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.

If you itemize, you can deduct a part of your medical and dental expenses and amounts you paid for certain taxes, interest, contributions, and other expenses. You can also deduct certain casualty and theft losses.

If you and your spouse paid expenses jointly and are filing separate returns for 2025, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

Don't include on Schedule A items deducted elsewhere, such as on Form 1040, Form 1040-SR, Schedule 1-A, or Schedule C, E, or F.