Everything on this page is federal only. We handle your state return separately.
Medical and dental expenses are deductible to the extent they exceed 7.5% of your adjusted gross income. Don't try to calculate the threshold yourself — just gather everything you paid and let us determine what clears the bar. Even partial years of significant expenses are worth reviewing.
Amounts paid to physicians, surgeons, specialists, and dentists — your out-of-pocket share after insurance
Hospital and emergency room costs (your portion only)
Payments to physical therapists, chiropractors, occupational therapists, and licensed mental health professionals
Prescription drug costs — amounts you actually paid at the pharmacy
Medical equipment: hearing aids, CPAP machines, glasses, contact lenses, crutches, wheelchairs, and similar devices
Health insurance premiums you paid out of pocket — not amounts deducted pre-tax from your paycheck through an employer plan
Long-term care insurance premiums (deductible amounts are limited by age, but gather the total and we'll sort it out)
Miles driven to and from medical appointments — the 2024 IRS medical mileage rate is 21 cents per mile
Cost of medically necessary home modifications recommended by a physician (ramps, grab bars, stair lifts)
Lab work, imaging studies (X-rays, MRIs, CT scans), and diagnostic tests
Amounts paid for addiction treatment programs
Dental work including cleanings, fillings, crowns, and orthodontia
Health insurance premiums deducted pre-tax from your paycheck through an employer's plan are not deductible here — that benefit has already been given to you tax-free. Only premiums you paid personally with after-tax dollars count.
The federal deduction for state and local taxes — commonly called "SALT" — is currently capped at $10,000 per return ($5,000 if you're married filing separately). Even if your combined taxes exceed that cap, we still want to see the full picture. And if you happen to live in a state with no income tax, you may be better off deducting sales taxes instead — we'll evaluate that for you.
State income taxes withheld from your W-2(s) and any quarterly estimated state tax payments you made during the year
Any additional state income tax you paid when you filed last year's state return
Real estate (property) taxes paid on your primary residence and any other real property you own — your annual tax bill or mortgage escrow statement is the source
Personal property taxes based on the value of property — for example, Georgia's annual ad valorem tax assessed on the value of your vehicle (not the one-time title ad valorem fee paid at purchase)
If you're in a state with no income tax, or if your sales tax deduction might be higher: major purchases made during the year (vehicles, boats, home building materials) plus the IRS sales tax table amount
Federal income taxes — whether withheld from your paycheck or paid directly to the IRS — are never deductible. Only state and local taxes qualify under this category.
Your mortgage lender will send you a Form 1098 each January that captures most of what we need. But there are a few amounts that may be deductible that don't show up there, so read through the full list below.
Form 1098 from each mortgage lender — this shows mortgage interest paid and often real estate taxes paid through escrow
Points paid when you purchased your home this year — shown on your Closing Disclosure
If you refinanced this year, your Closing Disclosure from the refinance (points on a refinance are generally deducted over the life of the loan rather than all at once)
Interest paid on a home equity loan or home equity line of credit — but only if the proceeds were used to buy, build, or substantially improve the home securing the loan
Investment interest expense if you borrowed money to purchase taxable investments — your year-end brokerage statement should reflect this
Homeowner's insurance premiums, HOA dues, and the principal portion of your mortgage payment are not deductible. Also note that private mortgage insurance (PMI) deductibility has lapsed and is not currently available for 2024 returns.
Charitable giving is one of the most flexible and potentially valuable areas of itemized deductions — and also one of the most misunderstood. There are several different types of giving that each carry their own rules, so we've broken this section into parts. Work through each one and note down what applies to you.
One ground rule: the organization must be an IRS-recognized 501(c)(3) public charity or qualified organization. If you're not sure whether a group qualifies, we can check.
This is the most common form of charitable giving. Gather the name of each organization and the total amount you gave them during the year.
Donations made by check — list the organization name and total amount for the year
Credit or debit card donations — your year-end card statements are a good source
Online donations through the charity's website or through platforms like Network for Good or PayPal Giving Fund
Text-to-give donations — the charge will appear on your phone or card statement
Bucket donations and cash contributions where you wrote down the organization and amount
If you give to charity through workplace campaigns like United Way or a similar employer-sponsored program, those contributions are deductible.
Your year-end pay stub or employer giving statement — it should show the total amount withheld for charitable giving during the year
The name of the charity or charitable fund your payroll deductions went to
When you donate clothing, furniture, vehicles, securities, or other property, the deductible amount is generally the fair market value of the item at the time of the donation — not what you originally paid for it. Gather the details on each donation and our worksheet will help us flag anything that needs extra attention.
Organization name (Goodwill, Salvation Army, a church, etc.)
Date of each donation
Description of items donated
Fair market value of the items at the time of donation
Items must generally be in good used condition or better to be deductible. Our worksheet will flag any single donation over $500 automatically.
The charity's written acknowledgment (Form 1098-C) — you should receive this from the charity
Year, make, model, and VIN of the vehicle
Whether the charity sold the vehicle or used it for their charitable purpose
The deductible amount is generally capped at what the charity actually sold the vehicle for — not Kelley Blue Book.
Name of the security donated
Number of shares
Date of the donation
Fair market value on the date of the donation
Your original cost basis (what you paid for it) and how long you held it
Donating appreciated securities directly to charity — rather than selling them first — is often one of the most tax-efficient forms of giving. If you haven't done this before, it's worth a conversation.
Art, collectibles, jewelry, or other valuables: description and fair market value at time of donation
Real estate: legal description, date of contribution, and fair market value
Business inventory donated to charity: cost of goods to you
Higher-value property donations have additional requirements we will walk you through. Just bring the details and let us flag what applies.
You cannot deduct the value of your time or services — but you can deduct actual out-of-pocket costs incurred while volunteering for a qualified charity.
Miles driven in your personal vehicle while performing services for a charity — the 2024 charitable mileage rate is 14 cents per mile
Tolls and parking fees paid while volunteering
Supplies you purchased out of pocket for the charity's use (stamps, materials, food for a charity event you helped organize, etc.)
Uniforms required for volunteer work that are not adaptable to everyday wear
If you contribute money or property to a donor-advised fund (through Fidelity Charitable, Schwab Charitable, a community foundation, or similar), your deduction is taken in the year you contribute to the fund — not when grants are made out to individual charities later.
Your DAF year-end statement showing total contributions made to the fund during the year
If you contributed appreciated securities to the DAF, the details of those securities (same as the donated securities section above)
If you are 70½ or older and made a charitable gift directly from your IRA to a qualified charity, that transfer is called a Qualified Charitable Distribution. QCDs are powerful, but they work differently than everything else on this page — they are not claimed as an itemized deduction. Instead, the distribution is excluded from your taxable income entirely, which is often more valuable than a deduction. Make sure to tell us about any QCDs separately so we can handle them correctly on your return.
This is a narrow deduction since the Tax Cuts and Jobs Act of 2017. Personal casualty and theft losses are now only deductible if they result from a federally declared disaster — events where the President has issued a federal disaster declaration. Losses from fires, floods, tornadoes, or theft that are not part of a federally declared disaster are generally no longer deductible on your personal return.
If you were affected by a qualifying disaster in 2024, here's what to pull together:
The name and FEMA disaster declaration number for the event
A description of the damaged or destroyed property
The original cost (or adjusted basis) of the property
The fair market value of the property immediately before the disaster
The fair market value immediately after the disaster (or $0 if totally destroyed)
Insurance reimbursements received or expected for the loss
Any other reimbursements (FEMA grants, employer assistance, etc.)
If you're not sure whether your situation involved a federally declared disaster, don't worry — bring the details and we'll verify the eligibility together.
These are the deductions people most often assume they're entitled to — but aren't. We've seen every one of these come up at the table, and we'd rather address them here than have you go hunting for records you won't need.
General health and wellness expenses — gym memberships, fitness trackers, supplements, vitamins — are not deductible even with a doctor's recommendation. Medical deductions require treatment, diagnosis, or prevention of a specific disease or condition.
The IRS does not allow a deduction for donated time, labor, or professional services — regardless of what your hourly rate would be. Only actual out-of-pocket expenses incurred while volunteering qualify.
Contributions to crowdfunding campaigns for individuals — even genuinely sympathetic ones — are treated as personal gifts, not charitable deductions. The recipient organization must be IRS-recognized for your donation to count.
Contributions to political campaigns, PACs, political parties, or any organization that participates in political activity are never deductible, regardless of the cause.
Only the interest portion of your mortgage payment is deductible on Schedule A. Principal payments simply reduce your loan balance — they're not a deductible expense.
Homeowner's insurance premiums on your personal residence are not deductible on Schedule A. Nor are HOA dues, no matter what they fund.
At a charity auction, your deduction is limited to the amount you paid above the fair market value of what you received in return. If you paid $500 for an item worth $350, your deductible contribution is $150.
Federal income taxes — including any additional tax paid when you filed, or extra withholding — are explicitly excluded from Schedule A. Only state and local taxes are deductible, and only up to the $10,000 SALT cap.
Elective procedures that primarily improve appearance are not deductible. Medical expenses must treat, diagnose, or prevent a disease or correct a structural defect. Reconstructive surgery following an accident or illness can qualify — elective cosmetic work cannot.
The deductible amount for donated property is the fair market value at the time of the donation — not the original purchase price. For used clothing and household goods, that's usually a fraction of what you paid.