Form 1040 Schedule A: Itemized Deductions (2019) – A Complete Guide
What Form 1040 Schedule A Is For
Form 1040 Schedule A (Itemized Deductions) is the IRS form you use to claim specific expenses that can reduce your taxable income for 2019. Instead of taking the standard deduction—a flat dollar amount everyone gets—Schedule A lets you list and deduct actual qualifying expenses you paid during the year. Think of it as choosing between accepting a set discount or itemizing your actual costs to see which saves you more money on your taxes.
You'll use Schedule A to deduct expenses in six main categories: medical and dental costs that exceed 7.5% of your income, certain taxes you paid to state and local governments, home mortgage interest and points, charitable donations, casualty and theft losses from federally declared disasters, and a few other specific expenses. The form walks you through calculating each category, then adds them all together to show your total itemized deductions. You'll only benefit from itemizing if your total itemized deductions exceed your standard deduction ($12,200 for single filers, $24,400 for married couples filing jointly, or $18,350 for heads of household in 2019).
The completed Schedule A attaches to your Form 1040 or Form 1040-SR, and the total from line 17 of Schedule A goes directly onto line 9 of your main tax return. This reduces your adjusted gross income, ultimately lowering your tax bill.
When You'd Use Form 1040 Schedule A (Late or Amended Filing)
Most taxpayers complete Schedule A when they file their original 2019 tax return by the April 15, 2020 deadline (or October 15, 2020 if they filed for an extension). However, you might need to file or amend Schedule A after the fact in several situations.
If you discover you forgot to claim eligible itemized deductions after already filing your return, you can file an amended return using Form 1040-X. This is especially important if new legislation retroactively creates deductions you couldn't claim on your original return. For 2019, two key provisions were extended retroactively: the deduction for mortgage insurance premiums and the increased limitation on qualified charitable contributions for disaster relief. If you were eligible for either deduction in 2019 but already filed without claiming it, you should file Form 1040-X to amend your return and claim the additional deduction.
You might also need to amend if you receive unexpected reimbursements or refunds later. For example, if you received a 2019 medical expense reimbursement or state tax refund in 2020 that relates to expenses you deducted on your 2019 Schedule A—and those deductions reduced your tax—you'll need to report that reimbursement as income on your 2020 return. Conversely, if you realize you should have itemized but took the standard deduction instead, or if you have additional qualifying expenses discovered after filing, filing an amended return with Schedule A could result in a larger refund.
Key Rules or Details for 2019
Schedule A operates under several important rules that determine what you can and cannot deduct. First, you can only deduct expenses you actually paid in 2019 that weren't reimbursed by insurance, your employer, or anyone else. If you get reimbursed later for an expense you deducted, you may need to report that reimbursement as income in the year you receive it.
Medical and dental expenses are only deductible to the extent they exceed 7.5% of your adjusted gross income. For example, if your AGI is $60,000, you can only deduct medical expenses above $4,500. This threshold means many taxpayers don't have enough medical expenses to benefit from this deduction.
The deduction for state and local taxes is capped at $10,000 total ($5,000 if married filing separately). This includes state and local income taxes (or sales taxes if you choose that option instead), real estate taxes, and personal property taxes combined. You must choose between deducting income taxes or sales taxes—you cannot deduct both. Most people choose income taxes unless they live in a state without income tax or made major purchases subject to sales tax.
Home mortgage interest is deductible only on qualified residence loans used to buy, build, or substantially improve your home. For mortgages taken out before December 16, 2017, you can deduct interest on up to $1 million of debt ($500,000 if married filing separately). For mortgages after that date, the limit drops to $750,000 ($375,000 if married filing separately). If you used any loan proceeds for other purposes like paying off credit cards or buying a car, that portion of the interest isn't deductible as home mortgage interest.
Charitable contributions are deductible only when made to qualified organizations—churches, nonprofits, educational institutions, and other IRS-approved charities. You need a receipt or bank record for any cash donation and written acknowledgment from the charity for any single gift of $250 or more. If you donate property worth over $500, you'll need to file Form 8283 with additional documentation.
Casualty and theft losses are heavily restricted for 2019. You can only deduct losses from federally declared disasters, and only after reducing each separate casualty by $100 and then reducing the total by 10% of your adjusted gross income. Personal theft losses unrelated to declared disasters are not deductible.
Finally, you cannot deduct items on Schedule A that you've already deducted elsewhere on your return, such as business expenses on Schedule C or self-employed health insurance on Schedule 1.
Step-by-Step (High Level)
Completing Schedule A involves working through each deduction category in sequence. Start by gathering all receipts, statements, and documentation for expenses you paid in 2019.
Begin with medical and dental expenses on lines 1 through 4. Add up all qualifying unreimbursed medical costs—insurance premiums (not already deducted elsewhere), doctor visits, prescriptions, hospital bills, medical equipment, and even mileage to medical appointments. Enter the total on line 1, then calculate 7.5% of your adjusted gross income and subtract it. Only the amount above that threshold is deductible.
Next, move to the taxes section on lines 5 through 7. Enter your state and local income taxes (or sales taxes if you're using the optional tables), real estate taxes, and personal property taxes. Add these together, but remember your total deduction is capped at $10,000. If your combined taxes exceed this limit, you can only deduct $10,000.
The interest section on lines 8 through 10 covers home mortgage interest and investment interest. Enter mortgage interest reported on Form 1098 from your lender, any additional mortgage interest not on Form 1098, points you paid, and mortgage insurance premiums. Add these together. Investment interest requires Form 4952 if you're claiming it.
For charitable contributions on lines 11 through 14, separate your cash gifts from non-cash donations. Enter cash gifts (checks, credit card charges, payroll deductions) on line 11 and non-cash items like donated clothing or goods on line 12. If you have charitable contribution carryovers from prior years, add those on line 13.
Line 15 is for casualty and theft losses from federally declared disasters. Most taxpayers will leave this line blank unless they experienced a qualified disaster loss. Line 16 covers other itemized deductions like gambling losses (up to gambling winnings), certain investment expenses, or federal estate tax on income in respect of a decedent.
Finally, add up lines 4, 7, 10, 14, 15, and 16 to get your total itemized deductions on line 17. This number transfers to your Form 1040 or 1040-SR, line 9. If your total is less than your standard deduction, you're generally better off not itemizing—unless you check the box on line 18 indicating you're choosing to itemize anyway (which might make sense in rare circumstances like alternative minimum tax calculations).
Common Mistakes and How to Avoid Them
One of the most frequent errors is deducting expenses that were reimbursed or paid by someone else. Only deduct the actual out-of-pocket costs you paid. If your insurance company paid $8,000 of a $10,000 hospital bill and you paid $2,000, you can only deduct the $2,000. Similarly, if you claimed self-employed health insurance on Schedule 1, line 16, you must subtract that amount from any insurance premiums you're deducting on Schedule A—otherwise you're double-dipping.
Another common mistake is deducting non-qualifying taxes. Federal income tax, social security and Medicare taxes, car inspection fees, homeowners association dues, and charges for specific services like trash collection are not deductible on Schedule A. Only deduct state and local income taxes (or sales taxes), real estate taxes based on property value, and personal property taxes based on value.
Many taxpayers incorrectly try to deduct both state income taxes and sales taxes. You must choose one or the other. Generally, income taxes are the better choice unless you live in a state with no income tax (like Texas, Florida, or Washington) or made major purchases in 2019 (like a car or boat) that generated substantial sales tax.
Inadequate documentation trips up many filers, especially for charitable donations. Keep bank records, credit card statements, or receipts for all cash contributions. For any donation of $250 or more, you need a written acknowledgment from the charity stating the amount and whether you received anything in return. For donated property over $500, you must file Form 8283 with detailed information about what you gave and its value. Without proper documentation, the IRS can disallow your entire charitable deduction.
Personal interest is not deductible, yet some taxpayers mistakenly include credit card interest, car loan interest, or other consumer debt on Schedule A. Only qualified home mortgage interest and investment interest are deductible. If you refinanced your mortgage in 2019, remember that points paid on a refinance must generally be amortized over the life of the loan, not deducted entirely in 2019.
Finally, many people forget about the various thresholds and limitations. Medical expenses below 7.5% of AGI don't count. State and local taxes stop providing benefit after $10,000. Home mortgage interest has debt limits. Casualty losses require reducing each loss by $100 and then by 10% of AGI. Ignoring these limitations can trigger IRS adjustments to your return.
What Happens After You File
Once you file your return with Schedule A attached, the IRS processes your return and matches the information against third-party reports like Forms W-2, 1098, and 1099. If everything matches and your deductions appear reasonable, your return is accepted and you'll receive any refund you're owed or get a bill for any additional tax due.
The IRS might request documentation to support your itemized deductions. This typically happens if your deductions are unusually high compared to your income or if the IRS has reason to question specific items. That's why keeping thorough records—receipts, bank statements, acknowledgment letters, mileage logs—is essential. The IRS generally recommends keeping tax records for at least three years, though longer is better if you claimed certain losses or credits.
If you receive reimbursements or refunds of previously deducted expenses in a later year, you may need to report them as income. For example, if you deducted $5,000 in medical expenses on your 2019 Schedule A and then received a $1,500 insurance reimbursement in 2020, you must include that $1,500 as income on your 2020 tax return (Schedule 1, line 8)—but only if the original deduction actually reduced your 2019 tax. The same rule applies to state tax refunds: if you deducted state income taxes in 2019 and receive a refund in 2020, that refund is generally taxable income in 2020.
Changes in tax law or your personal situation might require filing an amended return. Congress extended two provisions retroactively to 2019: mortgage insurance premium deductions and qualified disaster contribution limits. If you were eligible for these but didn't claim them on your original return, file Form 1040-X to amend and claim the additional deductions. You generally have three years from the original filing deadline to amend.
If you have charitable contribution carryovers—amounts that exceeded the AGI percentage limitations for 2019—you'll need to track those and include them on future Schedule A forms. Most charitable carryovers can be used for up to five years.
State tax consequences can also follow. Most states use your federal itemized deductions as a starting point for state taxes, so changes to your federal Schedule A may require amending your state return as well.
FAQs
Should I itemize or take the standard deduction?
Itemize only if your total itemized deductions exceed your standard deduction. For 2019, the standard deduction is $12,200 for single filers, $24,400 for married filing jointly, and $18,350 for head of household. Add up your qualifying expenses on Schedule A—if the total is higher than your standard deduction, itemizing saves money. If it's lower, take the standard deduction. However, if you're married filing separately and your spouse itemizes, you must itemize too even if your standard deduction would be higher.
Can I deduct medical expenses if my employer paid my insurance premiums?
Only deduct the portion you actually paid out of pocket. If your employer paid premiums or you paid premiums pre-tax through a cafeteria plan, those amounts are already excluded from your income and cannot be deducted again on Schedule A. Only include premiums you paid with after-tax dollars plus any unreimbursed medical costs you paid directly. Remember, only the amount exceeding 7.5% of your adjusted gross income is actually deductible.
What's the difference between deducting sales tax versus income tax?
You must choose one—you cannot deduct both. Most people deduct state and local income taxes because they're typically higher. However, if you live in a state with no income tax, or if you made major purchases in 2019 (like a car or boat) that generated significant sales tax, the sales tax deduction might be larger. The IRS provides optional tables to help calculate sales tax, or you can use your actual receipts if you kept them all year. Either way, this deduction combined with property taxes is capped at $10,000 total.
Do I need receipts for every charitable donation?
You need documentation for all charitable contributions. For cash donations under $250, a bank record, receipt, or credit card statement showing the charity's name, date, and amount is sufficient. For any single contribution of $250 or more—cash or property—you must obtain written acknowledgment from the charity before filing your return. This acknowledgment must state the contribution amount, describe any goods or services you received in return, and provide a good faith estimate of their value. For property donations over $500, file Form 8283. Donated cars, boats, or planes have additional special rules.
Can I deduct interest on a home equity loan?
It depends on what you used the money for. Home equity loan interest is deductible only if you used the borrowed funds to buy, build, or substantially improve the home that secures the loan. If you used a home equity loan to pay off credit cards, buy a car, or pay for college, that interest is not deductible as home mortgage interest. The total mortgage debt (first mortgage plus home equity loans) used for home acquisition or improvement is subject to the $750,000 limit ($1 million for older loans), and you must keep records showing how you used the proceeds.
What counts as a casualty loss for Schedule A purposes?
For 2019, you can only deduct casualty and theft losses from federally declared disasters. Personal casualty losses from car accidents, house fires, or theft unrelated to a federal disaster declaration are not deductible. Even for qualified disaster losses, you must reduce each separate loss by $100, then reduce your total losses by 10% of your adjusted gross income. Only the remaining amount is deductible. Net qualified disaster losses have special rules—see Form 4684 and the Schedule A instructions for details.
What do I do if I can't deduct all my charitable contributions this year?
If your charitable contributions exceed the AGI percentage limits—generally 60% of AGI for cash donations to public charities and 30% for non-cash donations—you can carry forward the excess for up to five years. Keep detailed records of the carryover amounts and include them on Schedule A in future years when you itemize. The carryover deduction in future years is still subject to the AGI percentage limitations, so you may need to carry forward amounts multiple years if your contributions remain high relative to your income.
Sources: All information in this summary comes directly from official IRS publications: 2019 Schedule A Instructions (Rev. January 2020) and 2019 Form 1040 Schedule A.
