2023 Instructions for Schedule A Checklist
Overview of Schedule A for Tax Year 2023
Schedule A for tax year 2023 allows individual taxpayers filing Form 1040 or Form 1040-SR to itemize deductions instead of claiming the standard deduction. Tax Cuts and Jobs Act provisions remain in effect through 2025 and continue to affect limits on state and local tax deductions, home mortgage interest deductions, and personal casualty and theft losses.
Schedule A is attached to the return and completed only when itemizing is chosen.
Schedule A usage depends on the type of return filed, not on citizenship alone. U.S. citizens
and resident aliens who file Form 1040 or Form 1040-SR use Schedule A (Form 1040).
Nonresident aliens generally file Form 1040-NR and, when itemizing deductions, use Schedule
A (Form 1040-NR), subject to applicable rules and limitations.
No temporary programs such as Economic Impact Payment reconciliation, American Rescue
Plan Act adjustments, or unemployment income exclusions apply directly to Schedule A for
2023. Those items are handled elsewhere on the return and do not affect eligibility for itemized deductions.
Ten-Step Checklist
Step 1: Confirm Filing Status and Return Type
Confirm whether you are filing Form 1040, Form 1040-SR, or Form 1040-NR for tax year 2023.
Schedule A (Form 1040) applies only to taxpayers filing Form 1040 or Form 1040-SR who choose to itemize deductions. Nonresident aliens generally claim itemized deductions, when allowed, on Schedule A (Form 1040-NR).
Step 2: Gather Schedule A—Relevant Documentation
Collect records that support deductions actually claimed on Schedule A, such as mortgage interest statements, real property tax bills, charitable contribution receipts, casualty or theft loss documentation, and state or local tax payment records. Focus on documentation tied to deductible Schedule A categories. Education reporting documents, such as Form 1098-T, generally relate to credits claimed elsewhere and are not Schedule A items.
Step 3: Report Medical and Dental Expenses Correctly
Enter total qualifying unreimbursed medical and dental expenses paid during 2023 in the medical expense section of Schedule A. These amounts include eligible services and supplies paid during the year. The deductible portion is limited to the amount that exceeds 7.5 percent of adjusted gross income, as computed through the Schedule A calculation lines.
Step 4: Apply the State and Local Tax Limitation
Enter state and local income taxes, sales taxes, and real property taxes on lines 5a through 5e.
The combined deduction for these taxes is limited to $10,000 for 2023, or $5,000 if married filing separately. This cap applies to the total of all qualifying state and local taxes reported on
Schedule A.
Step 5: Complete the Home Mortgage Interest Section
Report qualified home mortgage interest in the home mortgage interest section of Schedule A.
Under TCJA rules, the mortgage interest deduction is generally limited to interest on up to
$750,000 of qualifying acquisition indebtedness for loans incurred after December 15, 2017, or
$375,000 if married filing separately. The limit applies to the amount of debt used to compute deductible interest, not to the amount you may borrow.
Step 6: Report Charitable Contributions With Required Forms
List cash and noncash charitable contributions to qualified organizations in the charitable contribution section of Schedule A. Attach Form 8283 when required for noncash contributions exceeding $500 for the year. Keep contemporaneous written acknowledgments for every single contribution of $250 or more with your records, rather than attaching them to the return unless a specific form requires it.
Step 7: Claim Casualty and Theft Losses Only When Eligible
Report personal casualty and theft losses on Schedule A only when they are attributable to a federally declared disaster. Losses from non-disaster events are generally not deductible for
2023. When applicable, complete Form 4684 to calculate the allowable loss and carry the result to Schedule A.
Step 8: Exclude Suspended Miscellaneous Deductions
Do not include miscellaneous itemized deductions that are suspended for tax years 2018 through 2025. Investment advisory fees, personal tax preparation fees, and similar expenses subject to the former two-percent AGI floor are generally not deductible for 2023, except in limited circumstances specified in IRS guidance.
Step 9: Attach Schedule A to Form 1040 or 1040-SR
Attach Schedule A to your completed Form 1040 or Form 1040-SR when itemizing deductions.
Schedule A is not filed separately. Review each line for accuracy and confirm that calculations reflect applicable thresholds and limits.
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 10: Sign the Return and File With Required Attachments
Sign and date Form 1040 or Form 1040-SR to authorize the entire return, including Schedule A.
Schedule A does not have a separate signature line. Mail the full return package, including
Schedule A and any required forms, to the IRS address that applies to your state and filing situation.
Form-Specific Limitations and Scope
Nonresident aliens generally cannot claim the standard deduction, with limited treaty-based exceptions. When allowed, they may claim certain itemized deductions connected to effectively connected income using Schedule A (Form 1040-NR). Schedule A (Form 1040) is used only with Form 1040 or Form 1040-SR and is not restricted by age or the use of Form 1040-SR.
Casualty and Theft Loss Rule Context for 2023
For tax year 2023, personal casualty and theft losses are generally deductible only when attributable to a federally declared disaster. This limitation applies broadly to tax years 2018 through 2025 and is not a new change for 2023. Special rules may apply for qualified disaster losses, but non-disaster personal losses remain nondeductible.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
