what cannot be itemized on schedule a 
some items that cannot be itemized on schedule a include federal income and excise taxes social security or medicare taxes federal unemployment railroad retirement taxes customs duties federal gift taxes per capita taxes or foreign real property taxes who files schedule a u s taxpayers file schedule a when itemizing deductions when they submit their annual tax returns taxpayers are allowed to either use the standard deduction or itemize deductions the goal is to choose the method that results in the greatest savings in tax payment the bottom lineschedule a is the tax form used by taxpayers who itemize their deductible expenses rather than take the standard deduction a taxpayer with significant eligible expenses that exceed the standard deduction will file a schedule a and may be able to claim qualified medical costs state and local taxes mortgage interest sales tax payments and some charitable contributions 