IRS Schedule A “Itemized Deductions” Explained

Schedule A (Form 1040), Itemized Deductions, is where you list specific deductible expenses instead of taking the standard deduction. You should itemize only if your total itemized deductions are larger than your standard deduction.

2026 Standard Deduction

For tax year 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household, with additional amounts for age 65+ or blindness, according to the IRS.

What You Can Deduct on Schedule A

• Medical and dental expenses above 7.5% of your adjusted gross income
• State and local taxes (SALT): state income or sales tax plus real estate and personal property taxes. For 2026 the combined limit is $40,400 ($20,200 married filing separately). It’s reduced for modified AGI over $505,000, but not below $10,000. Alaska has no state income tax, so Alaskans typically deduct property tax and, optionally, local sales tax.
• Home mortgage interest on up to $750,000 of acquisition debt for loans after December 15, 2017. Qualifying mortgage insurance premiums are again deductible starting in 2026. See Form 1098.
• Investment interest, limited to net investment income (Form 4952)
• Charitable contributions, generally limited to 60% of AGI for cash gifts to public charities, with lower limits for property. Beginning in 2026, itemizers can deduct contributions only to the extent they exceed 0.5% of AGI.
• Casualty and theft losses, generally only from federally declared disasters
• Other itemized deductions, such as gambling losses (up to gambling winnings, and beginning in 2026 limited to 90% of losses) and certain estate tax on income in respect of a decedent

What You Can’t Deduct

Unreimbursed employee business expenses, tax preparation fees and investment advisory fees (the former “miscellaneous itemized deductions”) are no longer deductible.

New for 2026: Charitable Deduction for Non-Itemizers

Starting in 2026, taxpayers who take the standard deduction can deduct up to $1,000 ($2,000 joint) of cash gifts to qualifying charities. That isn’t claimed on Schedule A.

Planning Tips

• Bunching: grouping charitable gifts or elective medical procedures into one year can push you over the standard deduction.
• Donor-advised funds make bunching easier.
• Keep receipts: gifts of $250 or more need a written acknowledgment from the charity.

Related: Schedule 1: Adjustments to Income. Those adjustments reduce income whether or not you itemize.

Get Help From Diehl CPA

Tax rules change often, and the right answer depends on your full financial picture. Diehl CPA, led by Mark Diehl, CPA, CFE, prepares returns and builds tax plans for investors, retirees and closely held businesses. Learn about our tax return preparation and investment tax planning services, or contact us to talk through your situation.

This article is general information, not tax or legal advice for your specific situation. Updated October 2026.