Table of Contents
Definition
Schedule A is the IRS form used by individual taxpayers to itemize deductions on their Form 1040. Instead of taking the standard deduction, filers list eligible expenses—such as mortgage interest, state and local taxes, charitable gifts, and certain medical out-of-pocket costs—to reduce their taxable income.
Who Should File Schedule A
You should complete Schedule A if your total itemized deductions exceed the standard deduction for your filing status. Common scenarios include:
Homeowners with significant mortgage interest
Residents of high-tax states deducting state and local taxes
Donors making large charitable contributions
Taxpayers with substantial medical and dental out-of-pocket expenses
If your itemized total is less than the standard deduction, you generally opt for the standard deduction instead.
Types of Itemized Deductions
Medical and Dental Expenses
Only the portion exceeding 7.5% of your adjusted gross income (AGI) is deductible.
State and Local Taxes (SALT)
Property taxes plus either income or sales taxes, capped at $10,000.
Mortgage Interest and Points
Interest on mortgages up to $750,000 of acquisition debt (for mortgages after Dec 15, 2017).
Charitable Contributions
Gifts to qualified organizations, subject to AGI limits.
Casualty and Theft Losses
Only for federally declared disasters and subject to AGI thresholds.
Other Miscellaneous Deductions
Certain investment fees, unreimbursed job expenses (limited), and other IRS-approved items.
When to File
Include Schedule A with your Form 1040 or 1040-SR by April 15 (or the tax deadline date).
If you file for an extension, your Schedule A is submitted when your extended return is due (typically October 15).
Penalties may apply for underpayment if you switch from standard to itemized without sufficient documentation.
How MileageWise Helps
While MileageWise focuses on mileage and trip logging, you can also use it to support medical or charitable mileage deductions on Schedule A:
Medical Travel: Track trips to and from medical appointments, then export a report showing miles driven for medical care.
Charitable Mileage: Record drives for volunteer work or nonprofit activities to back up your charitable-giving deduction.
Audit-Ready Exports: Generate PDF/CSV logs that clearly show dates, distances, and purposes—perfect for Schedule A backup.
FAQ
The standard deduction is a fixed-dollar reduction in your taxable income that you can claim instead of itemizing individual expenses. The IRS sets different amounts based on your filing status (for example, single, married filing jointly, or head of household). If your total itemized deductions are less than the standard deduction for your status, you generally opt for the standard deduction to simplify your return.
Yes, if you file by the deadline, you can amend your return to change your deduction method within three years of the original filing date.
Keep documentation (receipts, statements, logs) for all deductions. For mileage, a detailed trip log from MileageWise is sufficient support for medical or charitable travel claims.
Try MileageWise for free for 14 days. No credit card required!
Automatic Mileage Tracker App
