Schedule A — Itemized Deductions (2025)

Use Schedule A to report deductible expenses if they exceed the standard deduction. Common items include medical expenses (above the AGI floor), state and local taxes (SALT cap limits may apply), mortgage interest, and charitable contributions.

When to itemize

• Your total itemized deductions exceed the HOH standard deduction for 2025 (verify the IRS-published amount).
• Large deductible medical expenses, mortgage interest, or unreimbursed casualty losses.

Notes for HOH filers

Head of Household has a larger standard deduction than Single filers; many HOH taxpayers still benefit from the standard deduction unless they have significant itemizable expenses.