What Is Schedule A of IRS Form 1040? Itemized Deductions in 2022-2023

You may need to file a Schedule A if you want to deduct mortgage interest, charitable donations or other expenses.
Tina Orem
By Tina Orem 
Edited by Chris Hutchison
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If you’re thinking about itemizing your taxes, get ready to attach an IRS Schedule A to your Form 1040. Here’s a simple explainer of what IRS Schedule A is, who has to file one and some tips and tricks that could save money and time.

What is the Schedule A?

Schedule A is an IRS form used to claim itemized deductions on your tax return. You fill out and file a Schedule A at tax time and attach it to or file it electronically with your Form 1040. The title of IRS Schedule A is “Itemized Deductions.”

How to fill out Schedule A

Schedule A is a place to tally various itemized deductions you want to claim. You then enter the total deductions on your Form 1040.

Stuff you’ll need if you want to claim any of the most popular itemized deductions:

How Schedule A works

  • Schedule A is divided into seven sections: medical and dental expenses, taxes you paid, interest you paid, gifts to charity, casualty and theft losses, other itemized deductions and a section for your total itemized deductions.

  • Each of the seven sections has subsections so that you can add up various types of expenses that qualify for the deduction.

  • Once you have a grand total of the itemized deductions, you enter that on your Form 1040.

Who needs to file a Schedule A tax form

Schedule A is for itemizers — people who opt to pick and choose from the multitude of individual tax deductions out there instead of taking the flat-dollar standard deduction at tax time.

Itemizing (and thus, filing Schedule A) usually will save you money if the sum of your itemized deductions is greater than the standard deduction.

In 2022 (taxes filed in 2023) and 2023 (taxes filed in 2024), the standard deduction is as follows:

Filing status

2022 tax year

2023 tax year

Single

$12,950.

$13,850.

Married, filing jointly

$25,900.

$27,700.

Married, filing separately

$12,950.

$13,850.

Head of household

$19,400.

$20,800.

What items can be deducted on Schedule A?

If you want to itemize and take any of these popular tax deductions, you’ll need to file Schedule A:

Here are some other tax deductions that require filing Schedule A:

  • Casualty and theft losses in a federally declared disaster area.

  • Gambling losses.

  • Casualty and theft losses of certain income-producing property.

  • Losses from Schedule K-1

  • Federal estate taxes on income.

  • Amortizable bond premiums.

  • Ordinary loss attributable to certain bond investments.

  • Certain repayments of Social Security or other income.

  • Certain unrecovered investments in a pension.

  • Impairment-related work expenses for the disabled.

Those aren’t the only tax breaks out there, however. Check out our tax deductions guide to see a list.

  • Federal: $24.95 to $64.95. Free version available for simple returns only.

  • State: $29.95 to $44.95.

  • All filers get access to Xpert Assist for free until April 7.

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  • Federal: $39 to $119. Free version available for simple returns only.

  • State: $49 per state.

  • TurboTax Live packages offer review with a tax expert.

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  • Federal: $29.99 to $84.99. Free version available for simple returns only.

  • State: $36.99 per state.

  • Online Assist add-on gets you on-demand tax help.

Schedule A tips and tricks for itemizing

Most name-brand tax software providers sell versions that can prepare Schedule A. Although you’ll likely need to purchase a higher-end version of tax software to itemize your deductions and get Schedule A functionality, that still might end up costing less than paying someone to do your taxes.

You may not be able to deduct everything. Even if you qualify for them, some deductions phase out if your adjusted gross income is above a certain threshold or if certain other factors are present in your tax situation. The state and local tax deduction, for example, is capped at $10,000. Good tax software and good tax preparers will ask you a series of questions to determine your eligibility for various tax deductions and whether you should itemize.

Some tax breaks don’t require Schedule A. You can take several deductions without filing Schedule A, which means that if these are your only deductions, you may not have to spend money on a higher-end software package. You take these deductions right on Schedule 1 of Form 1040:

  • Educator expenses.

  • Certain business expenses.

  • Health savings account contributions.

  • Moving expenses for members of the U.S. armed forces.

  • Self-employment taxes.

  • Contributions to retirement plans and health insurance premiums for the self-employed.

  • Early-withdrawal penalties for savings.

  • Alimony payments.

  • Contributions to an IRA.

  • Student loan interest.

If you miss a deduction, you can fix it later. If you file your tax return and then realize you should’ve taken a tax deduction (or maybe shouldn’t have taken one), you can correct it by filing an amended tax return, or IRS Form 1040-X. If you’re filing Form 1040X to get money back, you generally need to do so within three years of filing your original return or within two years of paying the tax, whichever is later. (How it works.)

Tax deductions aren’t the same as tax credits. Tax deductions reduce how much of your income is subject to taxes. But tax credits are better; they directly reduce the amount of tax you owe, giving you a dollar-for-dollar reduction in your tax bill. Tax credits aren’t part of Schedule A. So you may still have some big breaks headed your way (such as the child tax credit) even if you don’t itemize.

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