Schedule A

17 — Total Itemized Deductions Updated for tax year 2025

What this line means

The sum of lines 4, 7, 10, 14, 15, and 16 — your total itemized deductions. This number transfers to Form 1040 line 12 if it exceeds your standard deduction. If your total itemized deductions are less than the standard deduction, you are better off taking the standard deduction instead and not filing Schedule A at all.

Does this apply to you?

  • Everyone who completes Schedule A calculates this total
  • This is the final output of Schedule A: add lines 4 + 7 + 10 + 14 + 15 + 16

Easy to overlook

Compare this number to your standard deduction before filing For 2025, the standard deduction is $15,750 (single), $31,500 (married filing jointly), $23,625 (head of household), or $15,750 (married filing separately). If line 17 is less than your standard deduction, do not file Schedule A. You get a bigger deduction for free by taking the standard deduction. 1 [SOURCE: General filing pattern — itemize vs standard deduction decision]

State tax requirements differ from federal Some states require or allow you to itemize on your state return even if you take the standard deduction on your federal return. Other states require you to use the same method on both. Check your state’s rules — you might benefit from itemizing on your state return while taking the federal standard deduction. 2 [SOURCE: IRS Schedule A instructions — Line 17]

Watch out for this

Itemizing when the standard deduction is higher. Before 2018, most homeowners itemized because SALT and mortgage interest easily exceeded the standard deduction. After the 2018 changes (doubled standard deduction, SALT cap), many filers are better off with the standard deduction. The OBBBA raised the SALT cap to $40,000 for 2025-2029, which tips the math back toward itemizing for many homeowners in high-tax states. Run the comparison every year — do not assume last year’s choice is still correct.

  • Line 12 — Form 1040 — Standard or itemized deduction (where this amount goes if you itemize)
  • Line 4 — Schedule A — Medical deduction amount
  • Line 7 — Schedule A — Total taxes paid
  • Line 10 — Schedule A — Total interest paid
  • Line 14 — Schedule A — Total gifts to charity

Footnotes

  1. IRS Schedule A (Form 1040) Instructions. See also IRS Publication 17, Your Federal Income Tax. https://www.irs.gov/pub/irs-pdf/p17.pdf ↩

  2. IRS Schedule A (Form 1040) Instructions, Line 17. https://www.irs.gov/instructions/i1040sca ↩

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