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id="en_US_2025_publink1000173032"> When to itemize. You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Don't qualify for the standard deduction, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you are otherwise entitled. These deductions are explained in chapter 11 and in the publications listed under Useful Items , earlier. If you decide to itemize your deductions, complete Schedule A (Form 1040) and attach it to your Form 1040 or 1040-SR. Enter the amount from Schedule A (Form 1040), line 17, on Form 1040 or 1040-SR, line 12e. Electing to itemize for state tax or other purposes. Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than taking the standard deduction. You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. To make this election, you must check the box on line 18 of Schedule A (Form 1040). Changing your mind. If you don't itemize your deductions and later find that you should have itemized—or if you itemize your deductions and later find you shouldn't have—you can change your return by filing Form 1040-X, Amended U.S. Individual Income Tax Return. See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Married persons who filed separate returns. You can change methods of taking deductions only if you and your spouse both make the same changes. Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. You both must use the same method of claiming deductions. If one itemizes deductions, the other should itemize because they won't qualify for the standard deduction. See Persons not eligible for the standard deduction , earlier. 2025 Standard Deduction Tables Caution If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you can't take the standard deduction even if you were born before January 2, 1961, or are blind. Table 10-1.Standard Deduction Chart for Most People IF your filing status is... THEN your standard deduction is... Single or Married filing separately $15,750 Married filing jointly or Qualifying surviving spouse 31,500 Head of household 23,625 Don't use this chart if you were born before January 2, 1961, are blind, or if someone else can claim you (or your spouse, if filing jointly) as a dependent. Use Table 10-2 or 10-3 instead. Table 10-2.Standard Deduction Chart for People Born Before January 2, 1961, or Who Are Blind*
