Filing taxes can feel overwhelming, but understanding Schedule A doesn't have to be complicated. This guide breaks down everything you need to know about itemizing deductions on your 2022 tax return in plain English.

What the Form Is For

Schedule A (Form 1040) is where you list "itemized deductions"—specific expenses the IRS allows you to subtract from your taxable income. Think of it as an alternative to the standard deduction that everyone automatically gets. Instead of taking a flat amount off your income, Schedule A lets you add up actual expenses you paid during the year, potentially saving you more money.

The form covers seven main categories of expenses: medical and dental costs, taxes you paid, interest on loans, charitable donations, casualty and theft losses, and certain other expenses. You attach Schedule A to your main tax return (Form 1040 or 1040-SR), and the total from all these categories reduces the amount of income you'll pay taxes on.

Here's the key decision: you can only benefit from Schedule A if your total itemized deductions exceed the standard deduction. For 2022, the standard deduction was $12,950 for single filers, $25,900 for married couples filing jointly, and $19,400 for heads of household. If your itemized deductions don't beat these numbers, stick with the standard deduction.

When You’d Use (Late or Amended)

Most people file Schedule A with their original tax return by the April deadline (or October if they filed for an extension). However, life happens, and you might need to file Schedule A later for several reasons.

Filing Late

If you missed the original deadline and haven't filed your 2022 return yet, you can still file Schedule A along with your Form 1040. Keep in mind that late filing can trigger penalties and interest on any taxes owed. If you're due a refund, there's no penalty for filing late, but you'll want to file within three years to claim that money.

Filing an Amended Return

Perhaps you took the standard deduction originally but later realized your itemized deductions would have saved you more money. Or maybe you discovered receipts for medical expenses or charitable donations you forgot to include. You can file an amended return using Form 1040-X to correct your original return and attach a new Schedule A. You generally have three years from the date you filed your original return, or two years from the date you paid the tax (whichever is later), to file an amendment and claim a refund. Since 2022 returns were typically filed in early 2023, you have until around April 2026 to amend your 2022 return.

The IRS now accepts electronic filing for amended returns for the current and two prior tax years, which speeds up processing considerably compared to mailing paper forms.

Key Rules for 2022

Several important rules governed Schedule A for the 2022 tax year:

The $10,000 Cap (SALT)

One of the biggest limitations affects state and local taxes (SALT). Lines 5a through 5c—covering state income taxes (or sales taxes if you elect them instead), real estate taxes, and personal property taxes—are limited to a combined total of $10,000 ($5,000 if married filing separately). This cap, which began in 2018, significantly impacts taxpayers in high-tax states.

Medical Expense Threshold

You can only deduct medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI). For example, if your AGI was $50,000, you'd need more than $3,750 in qualifying medical expenses to deduct anything—and then you'd only deduct the amount over that threshold.

Mortgage Interest Limits

The deduction for home mortgage interest depends on when you took out the loan. For mortgages from December 16, 2017, onward, you can deduct interest on up to $750,000 of debt ($375,000 if married filing separately). Older mortgages have a higher $1 million limit. The loan must be secured by your main home or second home and used to buy, build, or substantially improve that home.

What Expired for 2022

The deduction for mortgage insurance premiums (PMI) expired after 2021 and wasn't available for 2022. Similarly, the temporary charitable contribution deduction for non-itemizers ended after 2021, so you couldn't claim charitable gifts unless you itemized.

Standard Mileage Rates

Due to rising gas prices, the IRS increased the medical mileage rate mid-year—18 cents per mile for January through June, then 22 cents per mile from July through December. The charitable mileage rate remained 14 cents per mile all year.

Step-by-Step (High Level)

Completing Schedule A involves gathering documentation and working through the form systematically:

Step 1: Collect Your Records

Before you start, gather receipts, statements, and forms: medical bills and insurance statements, property tax bills, mortgage interest statements (Form 1098), charitable donation receipts, and records of other deductible expenses. Good organization here saves hours of frustration later.

Step 2: Calculate Medical and Dental Expenses (Lines 1–4)

Total all qualified medical and dental expenses you paid for yourself, your spouse, and your dependents. This includes insurance premiums (excluding amounts deducted elsewhere), doctor visits, prescriptions, medical devices, and even mileage to medical appointments. Subtract any reimbursements from insurance. Then reduce this total by 7.5% of your AGI—only the amount exceeding that threshold is deductible.

Step 3: Figure Your Taxes Paid (Lines 5–6)

Decide whether to deduct state and local income taxes or general sales taxes (you can't deduct both). Add real estate taxes and personal property taxes. Remember the $10,000 combined cap. Line 6 covers other taxes like foreign income taxes.

Step 4: Add Up Interest (Lines 8–9)

Report home mortgage interest from Form(s) 1098, investment interest expenses, and any points you paid. Most people only have mortgage interest to report here.

Step 5: Total Charitable Gifts (Lines 11–14)

List donations to qualified organizations—cash contributions and non-cash items separately. Keep receipts for cash donations and written acknowledgments for contributions over $250. Special rules apply to donated property valued over $500.

Step 6: Include Casualty and Theft Losses (Line 15)

For 2022, only losses from federally declared disasters qualify, and they must exceed certain thresholds.

Step 7: Add Other Deductions (Line 16)

This catch-all category includes less common items like gambling losses (up to gambling winnings), certain casualty losses, and other miscellaneous deductions that weren't eliminated by tax reform.

Step 8: Calculate Your Total (Line 17)

Add everything up. This number transfers to your Form 1040, Schedule A line. If it exceeds your standard deduction, you've successfully reduced your taxable income.

Common Mistakes and How to Avoid Them

Even experienced filers make errors on Schedule A. Here's how to avoid the most frequent pitfalls:

Mistake #1: Not Comparing to the Standard Deduction

Many taxpayers painstakingly itemize deductions that total less than their standard deduction, wasting time without saving money. Always calculate both and choose the higher amount. Tax software typically does this automatically, but if you're filing by hand, double-check.

Mistake #2: Forgetting the 7.5% AGI Floor for Medical Expenses

Taxpayers often include all medical expenses without realizing only amounts exceeding 7.5% of AGI count. Do this calculation carefully—your AGI is on Form 1040, line 11.

Mistake #3: Exceeding the $10,000 SALT Cap

If you live in a state with high property and income taxes, you might naturally add up more than $10,000, but the IRS won't allow more than that ($5,000 if married filing separately). Some tax software flags this, but manual filers sometimes miss it.

Mistake #4: Claiming Non-Deductible Expenses

Not all expenses qualify. Cosmetic surgery (unless medically necessary), non-prescription medications, funeral expenses, life insurance premiums, and clothing donated to charity (unless you value and document them properly) don't count. Read the instructions carefully for each category.

Mistake #5: Missing Documentation

The IRS requires written acknowledgment for charitable donations over $250, regardless of how much you trust the organization. For non-cash donations valued above $500, you need additional forms. Keep contemporaneous records—documentation created after an audit notice arrives won't help.

Mistake #6: Including Reimbursed Expenses

If your insurance company reimbursed medical expenses or your employer reimbursed job-related costs, you can't deduct those amounts. Only out-of-pocket expenses count.

Mistake #7: Math Errors

Simple arithmetic mistakes remain among the most common errors. Double-check all calculations, especially when adding multiple categories or computing the AGI-based medical expense limitation.

What Happens After You File

Once you submit your return with Schedule A attached, here's what typically occurs:

Immediate Processing

If you filed electronically, the IRS will send an acknowledgment within 24–48 hours confirming receipt. Paper returns take longer—the IRS provides processing timelines on their website, but expect several weeks before your return enters their system.

Verification and Matching

IRS computers automatically check your return for math errors and missing information. They also match reported income and deductions against third-party documents like W-2s, 1099s, and mortgage interest statements (Form 1098). Most returns with straightforward itemized deductions sail through this process without issues.

Refund Timeline

If you're due a refund, most electronically filed returns are processed within 21 days. Returns with Schedule A don't typically take longer unless there's a problem. Paper returns take 6–8 weeks or more. You can track your refund status using the "Where's My Refund?" tool on IRS.gov.

Possible Notices

The IRS may send notices if they need clarification or find discrepancies. For example, if you claimed $15,000 in state and local taxes but the $10,000 cap applies, they'll adjust your deduction and send an explanation. These "math error notices" give you 60 days to respond if you disagree.

Audit Possibility

While most returns aren't audited (less than 0.4% in recent years), certain Schedule A items can increase audit risk—unusually high charitable donations relative to income, significant casualty losses, or business use of home deductions. If selected for audit, you'll need to provide documentation proving your claimed deductions. This is why keeping receipts, bank statements, and acknowledgment letters for at least three years is crucial.

Record Retention

Speaking of records, the IRS recommends keeping tax returns and supporting documents for at least three years. If you claimed a loss from worthless securities or bad debt deduction, keep records for seven years. For property, keep records for at least three years after you sell the property.

FAQs

How do I know whether to itemize or take the standard deduction?

Calculate your total itemized deductions and compare them to the standard deduction for your filing status. For 2022, that's $12,950 (single), $25,900 (married filing jointly), or $19,400 (head of household). Choose whichever is higher. Tax preparation software makes this comparison automatically. If your itemized deductions are even slightly less than the standard amount, take the standard deduction—it's simpler and provides the same tax benefit.

Can I deduct medical expenses paid by credit card in 2022 even if I haven't paid off the card yet?

Yes. Medical expenses are deductible in the year you charge them to your credit card, not when you pay the credit card bill. The key date is when you received the medical service and charged it, not when you paid off the balance. This also applies to other itemized deductions like charitable contributions.

What if I lived in different states during 2022—how do I handle state taxes?

You can deduct state income taxes paid to multiple states, but the total for all state and local taxes combined is still capped at $10,000. If you moved mid-year, add up withholdings, estimated payments, and amounts paid with prior-year returns for all states. The instructions include worksheets for allocating general sales taxes if you elect to deduct those instead of income taxes and lived in multiple locations.

Can I deduct HOA fees or homeowners insurance on Schedule A?

No, homeowners association fees aren't deductible, nor is homeowners insurance (unless you use part of your home for business, in which case a portion may be deductible elsewhere on your return). Schedule A allows deductions for mortgage interest and real estate taxes, but not other costs of homeownership. This confuses many first-time home buyers who expect more extensive deductions.

I donated clothes and household items to charity—how much can I deduct?

You can deduct the fair market value (essentially what someone would pay at a thrift store) for items in good condition or better. For non-cash donations totaling more than $500, you'll need to complete Form 8283. Keep detailed records of what you donated and its condition. Many charities provide receipts listing items but don't assign values—that's your responsibility. Several online tools and publications provide valuation guides for common donated items. And remember, you need written acknowledgment from the charity for any single contribution over $250.

Can I deduct state tax refunds I received in 2022?

This is tricky. You don't deduct state tax refunds on Schedule A—that would be backwards. However, if you received a state tax refund in 2022 for a prior year when you itemized and that deduction reduced your federal tax, you must report it as income on Schedule 1, line 1. If you took the standard deduction in the prior year, the refund isn't taxable. The state should send you Form 1099-G showing the refund amount.

How long do I have to save receipts and documentation for my itemized deductions?

The IRS recommends keeping tax records for at least three years from the date you filed your return or two years from the date you paid the tax, whichever is later. However, if you're claiming certain deductions like casualty losses or bad debts, keep records for seven years. For real estate transactions, keep settlement statements and improvement receipts until three years after you sell the property. When in doubt, save it longer—you can always shred old records, but you can't recreate lost documentation if the IRS questions your return.

Sources

Sources: All information in this guide comes from official IRS publications, including Schedule A (Form 1040) instructions for 2022, IRS.gov educational materials, and official IRS notices. For the most current information and specific guidance for your situation, visit IRS.gov/ScheduleA or consult a qualified tax professional.