When you file your 2026 tax return (filed in 2027), you can choose to take either the standard deduction or itemize your deductions on Schedule A. Itemizing may lower your taxable income if your total eligible deductions are greater than your standard deduction. Our tax software automatically compares both methods and uses the one that gives you the biggest tax benefit.
Here are some common examples of itemized deductions:
Medical and Dental Expenses
You may be able to deduct certain unreimbursed medical and dental expenses for yourself, your spouse, and your dependents. Examples include:
- Health, dental, and medical insurance premiums (when eligible)
- Doctor, dentist, and specialist visits
- Prescription medications
- X-rays, laboratory fees, and diagnostic testing
- Hospital care, including meals and lodging related to treatment
- Alcohol or drug treatment programs
- Medical equipment and aids, such as hearing aids, wheelchairs, crutches, and prosthetics
- Qualified nursing care
- Mileage driven for medical purposes
Keep in mind that only the portion of your qualified medical expenses that exceeds the IRS threshold may be deductible. [irs.gov]
Taxes You Paid
Certain state and local taxes may qualify as itemized deductions, including:
- State and local income taxes withheld from your paycheck
- State and local sales taxes (instead of income taxes)
- Real estate taxes on personal property
- Personal property taxes, such as qualifying vehicle registration taxes
- Prior-year state estimated tax payments made during the tax year
The IRS limits the total deduction for state and local taxes (often called the SALT deduction). For recent tax years, the limit has been increased, subject to income-based restrictions. [irs.gov], [irs.gov]
Interest You Paid
You may be able to deduct certain types of interest, including:
- Mortgage interest reported on Form 1098
- Eligible mortgage points
- Certain other deductible home mortgage interest
Be sure to keep any Forms 1098 or other documentation showing the interest paid during the year.
Gifts to Charity
Donations to qualified charitable organizations may be deductible if you itemize. Qualifying contributions can include:
- Cash donations
- Donations made by check, credit card, or electronic payment
- Donated clothing, household items, or other property
- Mileage driven while performing volunteer work for a qualified charity
If you claim a deduction of more than $5,000 for a donated item or a group of similar donated items, you generally must obtain a qualified appraisal and complete the appropriate section of Form 8283.
Always keep donation receipts, acknowledgments, and other records supporting your contribution.
Other Itemized Deductions
Some taxpayers may qualify for additional itemized deductions, such as:
- Certain casualty and theft losses in federally declared disaster areas
- Gambling losses, up to the amount of gambling winnings reported as income
- Other deductions specifically allowed by the IRS
Note: Many miscellaneous itemized deductions that were previously common, such as tax preparation fees, investment management fees, and safety deposit box rental fees, are generally not deductible under current federal tax law. [irs.gov], [irs.gov]
How Does the Standard Deduction Compare?
You don't have to decide in advance whether to itemize. Our software automatically compares your itemized deductions to your standard deduction and applies the option that results in the lower federal tax liability, unless you choose otherwise.
Additional Information
For additional details about itemized deductions, see the IRS instructions for Schedule A (Form 1040). [irs.gov]