Medical and dental expenses
Enter your qualified medical and dental expenses for the year. This can include your health insurance premiums if you paid for them yourself (not through an employer-sponsored plan) and you have not deducted them elsewhere.
actual deduction is only for the amount that exceeds 7.5% of your Adjusted Gross Income (AGI). Enter your total expenses, and the tool will calculate the actual deduction based on your AGI.
Taxes paid (generally state and local)
Enter the total of your 1) state and local property taxes and 2) state and local income taxes. If your state does not have an income tax (or you have paid more sales tax than income tax during the year), you can choose to include state and local sales tax paid instead of state and local income taxes.
The deduction has been increased to $40,000 ($20,000 for married filing separately) as part of the OBBB passed in July 2025. This increase is subject to a 30% phaseout for adjusted gross income above $500,000 ($250,000 for married filing separately).
Interest paid
Taxpayers can deduct the interest paid on qualified residences for up to $750,000 in mortgage debt (the limit is $375,000 if married and filing separately). For mortgages that were originated before December 15, 2017, the limit is $1 million in total mortgage debt. This includes refinancing these mortgages as long as the amount owed is not increased as part of the refinancing.
Any interest paid on first, second, or home equity mortgages over the limit is not tax-deductible. Only home equity loans that are used to buy, build, or substantially improve the home that secures the loan are included. All other home equity loans do not have an interest deduction. Mortgage interest is reported on Form 1098.
You can also include the amount you paid for “points” (which reduces your mortgage interest rate).
Gifts to charity (cash)
Enter your total gifts of cash to qualified charitable organizations (check, credit card, actual cash, payroll contributions, or ‘texted’ contributions include on your phone bill). If you itemize on Schedule A, 2025 allows you to deduct up to 60% of your Adjusted Gross Income (AGI).
Note that cash donations do not qualify for a tax deduction unless you itemize your deductions on Schedule A and you choose to use your Schedule A Itemized Deductions rather than your standard deduction.
Gifts to charity (non-cash)
Enter your total gifts of non-cash to qualified charitable organizations. The amount should be the fair market value of those gifts, not the amount originally paid. Note that non-cash donations do not qualify for a tax deduction unless you itemize your deductions on Schedule A and you choose to use your Schedule A Itemized Deductions rather than your standard deduction.
In addition, most non-cash gifts are limited to 50% of your Adjusted Gross Income (AGI) minus your total cash gifts. This calculator will limit your gifts to 50% of your AGI minus your cash gifts when calculating your taxes. It is beyond the scope of this calculator to calculate the special situations that may have different deductible limitations. You may include amounts in this line that were not allowed on the previous year’s Schedule A due to the AGI limitation, but the total will remain limited to 50% of your AGI minus cash gifts.
Itemized deduction
Your total itemized deductions from Schedule A.
