# Itemized deductions: the full Schedule A list for 2026

Source: https://taxbracketsdesk.com/deductions/itemized-deductions-list
Publisher: Tax Brackets Desk (taxbracketsdesk.com), independent editorial site
Topic: Standard and Itemized Deductions
Last updated: 2026-09-18

> Itemized deductions are specific expenses you list on Schedule A of Form 1040 instead of taking the standard deduction. The main ones are medical and dental costs above 7.5% of AGI, state and local taxes up to $40,400 for 2026, home mortgage interest, gifts to charity, disaster casualty losses and a short list of other items. Itemize only when the total beats your standard deduction.

## Key facts

- Form: Schedule A (Form 1040)
- Medical floor: 7.5% of AGI
- SALT cap 2026: $40,400 ($20,200 married filing separately)
- Mortgage debt limit: $750,000 for loans after December 15, 2017
- New charity floor 2026: 0.5% of AGI

## What are itemized deductions

Itemized deductions are the individual expenses the tax code lets you subtract from AGI, one line at a time, on Schedule A. They replace the standard deduction; you choose whichever is larger. For 2026 the standard deduction is $16,100 single, $32,200 joint and $24,150 head of household, so itemizing only helps if your listed items add up to more.

The schedule is organized into six parts. Each part has its own floor or ceiling, so the amount you paid and the amount you can deduct are often different numbers.

## List of itemized deductions on Schedule A

### Medical and dental expenses

Only the part of unreimbursed medical and dental costs above 7.5% of AGI counts. With AGI of $80,000, the first $6,000 of bills gives no deduction. Qualifying costs include doctor and hospital bills, prescription drugs, health insurance premiums you paid with after-tax money and long-term care premiums up to an age-based limit. Our page on the [medical expense deduction threshold](https://taxbracketsdesk.com/deductions/medical-expense-deduction-threshold) lists what qualifies.

### Taxes you paid

You can deduct state and local income taxes or general sales taxes (not both), plus real estate taxes and personal property taxes. The combined total is capped at $40,400 for 2026, and the cap shrinks for modified AGI above $505,000. Federal income tax, Social Security tax and homeowner association fees never count. The mechanics are on our [SALT deduction cap](https://taxbracketsdesk.com/deductions/salt-deduction-cap) page.

### Interest you paid

Home mortgage interest is deductible on up to $750,000 of acquisition debt for loans taken out after December 15, 2017 ($375,000 married filing separately), or $1,000,000 for older loans. The 2025 law made the $750,000 limit permanent. From 2026, qualified mortgage insurance premiums are deductible again, on contracts issued after 2006. Investment interest, figured on Form 4952, also goes in this part. See [mortgage interest deduction rules](https://taxbracketsdesk.com/deductions/mortgage-interest-deduction-rules).

### Gifts to charity

Cash and property given to qualified organizations count, subject to percentage-of-AGI ceilings described in Publication 526. Any single gift of $250 or more needs a written acknowledgment from the charity, dated no later than when you file. From 2026 there is also a new floor, covered below. Details are on [charitable deduction limits](https://taxbracketsdesk.com/deductions/charitable-deduction-limits).

### Casualty and theft losses

Personal casualty losses are deductible only when caused by a federally declared disaster, and from 2026 also a state-declared disaster. Losses are figured on Form 4684 before they reach Schedule A. A burst pipe or car accident outside a declared disaster does not qualify.

### Other itemized deductions

This catch-all part covers gambling losses, casualty and theft losses of income-producing property, federal estate tax on income in respect of a decedent, amortizable bond premium, unrecovered investment in a pension and impairment-related work expenses. From 2026 eligible educators can also claim an itemized deduction here in addition to the $350 Schedule 1 deduction.

## What changed for itemizers in 2026

The 2025 tax law made several changes that begin with 2026 returns, filed in 2027. Some help itemizers and some trim what they can claim.

- **Charity floor:** only gifts above 0.5% of AGI count. With AGI of $200,000, the first $1,000 of gifts is not deductible.
- **Overall cut for top earners:** itemized deductions are reduced by 5.4% of the lesser of total itemized deductions or taxable income above $768,700 joint, $640,600 single or head of household, and $384,350 married filing separately. See [itemized deduction limit for high income](https://taxbracketsdesk.com/deductions/itemized-deduction-limit-high-income).
- **Gambling losses:** limited to 90% of losses, and still no more than winnings. A person with $10,000 of winnings and $10,000 of losses can deduct $9,000.
- **Miscellaneous deductions stay gone:** unreimbursed employee expenses, tax prep fees and investment advisory fees, suspended since 2018, were eliminated permanently.
- **Mortgage insurance premiums:** deductible again and made permanent.
- **SALT cap:** $40,400, up from $40,000 for 2025.

## Records to keep for Schedule A

The IRS can ask for proof of every itemized amount. Keep these for at least three years after you file:

- Form 1098 from your mortgage lender, showing interest and any mortgage insurance premiums
- Property tax bills and proof of payment, and car registration notices showing any value-based tax
- W-2 box 17 and state estimated tax receipts for state income tax paid
- Charity receipts and written acknowledgments for each gift of $250 or more; Form 8283 for noncash gifts over $500
- Medical bills, pharmacy printouts and insurance explanation of benefits statements
- Form W-2G and a gambling log if you claim gambling losses

## Is it worth itemizing? A 2026 example

A single filer has AGI of $120,000. During 2026 she paid $11,000 of mortgage interest, $5,000 of property tax and $6,500 of state income tax. She gave $2,000 in cash to charity and had $10,000 of unreimbursed medical costs after a surgery.

| Category | Paid | Deductible | Why |
| --- | --- | --- | --- |
| Medical | $10,000 | $1,000 | Only the amount above 7.5% of AGI ($9,000) |
| State and local taxes | $11,500 | $11,500 | Under the $40,400 cap |
| Mortgage interest | $11,000 | $11,000 | Loan under $750,000 |
| Charity | $2,000 | $1,400 | First 0.5% of AGI ($600) is not deductible |
| Total itemized |  | $24,900 |  |

Single filer, AGI $120,000: Schedule A total for 2026

If she did not itemize, she would get $16,100 plus up to $1,000 for her cash gifts, or $17,100. Itemizing gives $7,800 more in deductions. Her taxable income stays in the 22% bracket either way, so itemizing saves about $1,716.

Change one fact and the answer flips. Without the surgery and with a paid-off mortgage, her total would be about $12,900, and the standard deduction would win. For a structured comparison, use [itemize or standard deduction](https://taxbracketsdesk.com/deductions/itemize-or-standard-deduction), and see the [standard deduction](https://taxbracketsdesk.com/deductions) guide for every filing status. Seniors should also read [standard deduction for seniors](https://taxbracketsdesk.com/deductions/standard-deduction-over-65), since itemizing gives up the age addition.

## Common questions

### What can I itemize in 2026?

Medical and dental costs above 7.5% of AGI, state and local taxes up to $40,400, home mortgage interest, charitable gifts above 0.5% of AGI, disaster casualty losses and a short list of other items such as gambling losses up to 90% and capped at winnings.

### Can I itemize and still claim the new tips or overtime deductions?

Yes. The tips, overtime, car loan interest and senior deductions are claimed on Schedule 1-A and are available whether you itemize or take the standard deduction.

### Can I deduct unreimbursed work expenses on Schedule A?

No, for most employees. Miscellaneous itemized deductions subject to the 2% floor were suspended from 2018 and the 2025 law ended them permanently. Eligible educators can still claim classroom costs.

### Do I need receipts to itemize deductions?

You do not send receipts with the return, but you must be able to prove every amount if the IRS asks. Lender forms such as Form 1098, tax bills and charity acknowledgments are the main records.

### If my spouse itemizes, do I have to itemize too?

Yes, if you file separately. When one spouse itemizes on a separate return, the other spouse's standard deduction is zero, so both should compare their totals before deciding.

## Sources

- [Instructions for Schedule A (Form 1040)](https://www.irs.gov/instructions/i1040sca)
- [Publication 505 (2026), What's New for 2026](https://www.irs.gov/pub/irs-pdf/p505.pdf)
- [Topic no. 503, Deductible taxes](https://www.irs.gov/taxtopics/tc503)
- [Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)
- [Public Law 119-21, sections 70108 and 70110](https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.pdf)