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Federal housing law

Form 1040 (Schedule A) — Itemized Deductions

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE A
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Itemized Deductions
Attach to Form 1040 or 1040-SR.
Go to www.irs.gov/ScheduleA for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.		 OMB No. 1545-0074
SCHEDULE A
(Form 1040)
Department of the Treasury
Internal Revenue Service
Itemized Deductions
Attach to Form 1040 or 1040-SR.
Go to**_www.irs.gov/ScheduleA_for instructions and the latest information. **
**Caution:**If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
Itemized Deductions
Attach to Form 1040 or 1040-SR.
Go to**_www.irs.gov/ScheduleA_for instructions and the latest information. **
**Caution:**If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
Itemized Deductions
Attach to Form 1040 or 1040-SR.
Go to**_www.irs.gov/ScheduleA_for instructions and the latest information. **
**Caution:**If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
Itemized Deductions
Attach to Form 1040 or 1040-SR.
Go to**_www.irs.gov/ScheduleA_for instructions and the latest information. **
**Caution:**If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
Itemized Deductions
Attach to Form 1040 or 1040-SR.
Go to**_www.irs.gov/ScheduleA_for instructions and the latest information. **
**Caution:**If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
2025
Attachment
Sequence No.07
2025
Attachment
Sequence No.07
Name(s) shown on Form 1040 or 1040-SR Name(s) shown on Form 1040 or 1040-SR Name(s) shown on Form 1040 or 1040-SR Name(s) shown on Form 1040 or 1040-SR Your social security number Your social security number Your social security number Your social security number
Medical
and
Dental
Expenses
**Caution:**Do not include expenses reimbursed or paid by others.
**1 **
Medical and dental expenses (see instructions)
.
.
.
.
.
**1 **
**2 **
Enter amount from Form 1040 or 1040-SR,
line 11b .
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**2 **
**3 **
Multiply line 2 by 7.5% (0.075) .
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**3 **
**4 **
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
.
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.		 Medical
and
Dental
Expenses
**Caution:**Do not include expenses reimbursed or paid by others.
**1 **
Medical and dental expenses (see instructions)
.
.
.
.
.
**1 **
**2 **
Enter amount from Form 1040 or 1040-SR,
line 11b .
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**2 **
**3 **
Multiply line 2 by 7.5% (0.075) .
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**3 **
**4 **
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
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.		 **1 ** **4 ** **4 **
Medical
and
Dental
Expenses
**Caution:**Do not include expenses reimbursed or paid by others.
**1 **
Medical and dental expenses (see instructions)
.
.
.
.
.
**1 **
**2 **
Enter amount from Form 1040 or 1040-SR,
line 11b .
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**2 **
**3 **
Multiply line 2 by 7.5% (0.075) .
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**3 **
**4 **
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
.
.
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.
.		 Medical
and
Dental
Expenses
**Caution:**Do not include expenses reimbursed or paid by others.
**1 **
Medical and dental expenses (see instructions)
.
.
.
.
.
**1 **
**2 **
Enter amount from Form 1040 or 1040-SR,
line 11b .
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**2 **
**3 **
Multiply line 2 by 7.5% (0.075) .
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**3 **
**4 **
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
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.		 **3 **
Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
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5a
b
State and local real estate taxes (see instructions)
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5b
c
State and local personal property taxes .
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5c
d
Add lines 5a through 5c
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5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
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.		 Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
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.
.
5a
b
State and local real estate taxes (see instructions)
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5b
c
State and local personal property taxes .
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5c
d
Add lines 5a through 5c
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5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
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.		 5a 7 7
Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
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.
5c
d
Add lines 5a through 5c
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.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
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.
.
.		 Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
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.
5c
d
Add lines 5a through 5c
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.
.
.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
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.		 5b
Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
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.
5c
d
Add lines 5a through 5c
.
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.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
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.
.		 Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
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.
5c
d
Add lines 5a through 5c
.
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.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
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.		 5c
Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
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.
5c
d
Add lines 5a through 5c
.
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.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
.
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.
.
.		 Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
.
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.
.
.
.
5c
d
Add lines 5a through 5c
.
.
.
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.
.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
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.		 5d
Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
.
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.
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.
.
5c
d
Add lines 5a through 5c
.
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.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
.
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.
.		 Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
.
.
.
.
.
.
5c
d
Add lines 5a through 5c
.
.
.
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.
.
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.
.
.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
.
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.		 5e
Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
.
.
.
.
.
.
5c
d
Add lines 5a through 5c
.
.
.
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.
.
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.
.
.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
.
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.
.
.		 Taxes You
Paid
5
State and local taxes (SALT).
**a **


State and local income taxes or general sales taxes. You may
include either income taxes or general sales taxes on line 5a,
but not both. If you elect to include general sales taxes instead
of income taxes, check this box
.
.
.
.
.
.
.
.
.
5a
b
State and local real estate taxes (see instructions)
.
.
.
.
5b
c
State and local personal property taxes .
.
.
.
.
.
.
.
5c
d
Add lines 5a through 5c
.
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.
5d
**e **Enter the smaller of line 5d or $40,000 ($20,000 if married filing
separately). If Form 1040 or 1040-SR, line 11b is more than $500,000
($250,000 if married filing separately), or if you completed Form 2555,
Form 4563, or excluded income from Puerto Rico, see instructions .
5e
**6 **
Other taxes. List type and amount:
**6 **
7
Add lines 5e and 6
.
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.		 **6 **
Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
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.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
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8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
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8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
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8c
d
Reserved for future use
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8d
e
Add lines 8a through 8c
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8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
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.
.		 Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
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8c
d
Reserved for future use
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8d
e
Add lines 8a through 8c
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8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
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.		 8a 10 10
Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
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8c
d
Reserved for future use
.
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8d
e
Add lines 8a through 8c
.
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.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
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.
.
.
.		 Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
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.
8d
e
Add lines 8a through 8c
.
.
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.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
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.
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.
.
.
.
.
.
.		 8b
Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
.
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.
.
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.
.
.
.
.
8d
e
Add lines 8a through 8c
.
.
.
.
.
.
.
.
.
.
.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
.
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.
.
.
.
.
.
.
.
.
8d
e
Add lines 8a through 8c
.
.
.
.
.
.
.
.
.
.
.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
.
.
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.
.
.
.
.
.
.		 8c
Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
8d
e
Add lines 8a through 8c
.
.
.
.
.
.
.
.
.
.
.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
8d
e
Add lines 8a through 8c
.
.
.
.
.
.
.
.
.
.
.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 8d
Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
8d
e
Add lines 8a through 8c
.
.
.
.
.
.
.
.
.
.
.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
8d
e
Add lines 8a through 8c
.
.
.
.
.
.
.
.
.
.
.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 8e
Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
8d
e
Add lines 8a through 8c
.
.
.
.
.
.
.
.
.
.
.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Interest
You Paid
**Caution:**Your
mortgage interest
deduction may be
limited. See
instructions.
**8 **

Home mortgage interest and points. If you didn’t use all of your
home mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box .
.
.
.
.
.
.
.
.
.
**a **Home mortgage interest and points reported to you on Form
1098. See instructions if limited .
.
.
.
.
.
.
.
.
.
.
8a
**b **


Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you
bought the home, see instructions and show that person’s
name, identifying no., and address .
.
.
.
.
.
.
.
.
.
8b
**c **Points not reported to you on Form 1098. See instructions for
special rules .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8c
d
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
8d
e
Add lines 8a through 8c
.
.
.
.
.
.
.
.
.
.
.
.
.
8e
**9 **
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 9
Gifts to
Charity
Caution:If you
made a gift and
got a benefit for it,
see instructions.
11
Gifts by cash or check. If you made any gift of $250 or more,
see instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Other than by cash or check. If you made any gift of $250 or
more, see instructions. Youmustattach Form 8283 if over $500
12
13
Carryover from prior year .
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add lines 11 through 13 .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.		 Gifts to
Charity
Caution:If you
made a gift and
got a benefit for it,
see instructions.
11
Gifts by cash or check. If you made any gift of $250 or more,
see instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Other than by cash or check. If you made any gift of $250 or
more, see instructions. Youmustattach Form 8283 if over $500
12
13
Carryover from prior year .
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add lines 11 through 13 .
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.		 11 14 14
Gifts to
Charity
Caution:If you
made a gift and
got a benefit for it,
see instructions.
11
Gifts by cash or check. If you made any gift of $250 or more,
see instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Other than by cash or check. If you made any gift of $250 or
more, see instructions. Youmustattach Form 8283 if over $500
12
13
Carryover from prior year .
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add lines 11 through 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Gifts to
Charity
Caution:If you
made a gift and
got a benefit for it,
see instructions.
11
Gifts by cash or check. If you made any gift of $250 or more,
see instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Other than by cash or check. If you made any gift of $250 or
more, see instructions. Youmustattach Form 8283 if over $500
12
13
Carryover from prior year .
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add lines 11 through 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 12
Gifts to
Charity
Caution:If you
made a gift and
got a benefit for it,
see instructions.
11
Gifts by cash or check. If you made any gift of $250 or more,
see instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Other than by cash or check. If you made any gift of $250 or
more, see instructions. Youmustattach Form 8283 if over $500
12
13
Carryover from prior year .
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add lines 11 through 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Gifts to
Charity
Caution:If you
made a gift and
got a benefit for it,
see instructions.
11
Gifts by cash or check. If you made any gift of $250 or more,
see instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Other than by cash or check. If you made any gift of $250 or
more, see instructions. Youmustattach Form 8283 if over $500
12
13
Carryover from prior year .
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add lines 11 through 13 .
.
.
.
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.
.
.
.
.
.
.		 13
Casualty
and Theft
Losses
15

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Casualty
and Theft
Losses
15

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Casualty
and Theft
Losses
15

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Casualty
and Theft
Losses
15

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Casualty
and Theft
Losses
15

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 15 15
Other
Itemized
Deductions
16
Other—from list in instructions. List type and amount:		 Other
Itemized
Deductions
16
Other—from list in instructions. List type and amount:		 Other
Itemized
Deductions
16
Other—from list in instructions. List type and amount:		 Other
Itemized
Deductions
16
Other—from list in instructions. List type and amount:		 Other
Itemized
Deductions
16
Other—from list in instructions. List type and amount:		 16 16
Total
Itemized
Deductions
17
Add the amounts in the far right column for lines 4 through 16. Also, enter this amount
on Form 1040 or 1040-SR, line 12e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
If you elect to itemize deductions even though they are less than your standard
deduction, check this box
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Total
Itemized
Deductions
17
Add the amounts in the far right column for lines 4 through 16. Also, enter this amount
on Form 1040 or 1040-SR, line 12e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
If you elect to itemize deductions even though they are less than your standard
deduction, check this box
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Total
Itemized
Deductions
17
Add the amounts in the far right column for lines 4 through 16. Also, enter this amount
on Form 1040 or 1040-SR, line 12e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
If you elect to itemize deductions even though they are less than your standard
deduction, check this box
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Total
Itemized
Deductions
17
Add the amounts in the far right column for lines 4 through 16. Also, enter this amount
on Form 1040 or 1040-SR, line 12e
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18
If you elect to itemize deductions even though they are less than your standard
deduction, check this box
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.		 Total
Itemized
Deductions
17
Add the amounts in the far right column for lines 4 through 16. Also, enter this amount
on Form 1040 or 1040-SR, line 12e
.
.
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18
If you elect to itemize deductions even though they are less than your standard
deduction, check this box
.
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.		 17 17
Total
Itemized
Deductions
17
Add the amounts in the far right column for lines 4 through 16. Also, enter this amount
on Form 1040 or 1040-SR, line 12e
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
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.
18
If you elect to itemize deductions even though they are less than your standard
deduction, check this box
.
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.
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For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Cat. No. 17145C Schedule A (Form 1040) 2025 Created 11/20/25

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