what is schedule a form 1040 or 1040 sr itemized deductions 
schedule a form 1040 or 1040 sr itemized deductions is an internal revenue service irs form for u s taxpayers who itemize their tax deductible expenses rather than take the standard deduction schedule a is an attachment to form 1040 that u s taxpayers use to report their annual income taxes who can file schedule a any u s taxpayer can file a schedule a form and claim itemized deductions as an alternative to taking the standard deduction choosing whichever option depends on the taxpayer and can provide greater tax savings eligible deductions may include qualified medical expenses a portion of state and local taxes mortgage interest certain sales tax payments and some charitable contributions many taxpayers who once itemized their deductions on schedule a have found it more advantageous to claim the standard deduction the tax cuts and jobs act tcja of 2017 limits the amount taxpayers can deduct for state and local taxes to a maximum of 10 000 for married couples or 5 000 for married taxpayers filing separately the law nearly doubled the previous standard deduction who benefits from filing schedule a the 10 000 limit on deductions for state and local taxes may be a deciding factor for residents of high tax states if a married couple in the state cannot find the additional balance in eligible deductions on top of the 10 000 they ll likely choose the standard deduction many taxpayers have eligible deductions that total less than the standard deduction and do not need to keep track of their expenses or collect their receipts additionally itemized deductions are subject to challenge by the irs while taking the standard deduction is not 