Schedule A (Form 1040) - Reduction of Itemized Deductions

Between tax years 2013 and 2017, itemized deductions were reduced for some taxpayers depending on AGI and/or filing status.

For 2018, these overall limits no longer applied according to the IRS Instructions for Schedule A (Form 1040), but new limitations were added.

New limitations for 2018 still apply to:

  • State and local taxes 
  • Home mortgage interest deduction
  • Casualty and theft losses
  • Some charitable contributions

Deductions eliminated in 2018 that were not brought back in 2019:

  • Foreign taxes paid for real estate
  • Home equity loan interest not used to buy, build, or improve your home
  • Most miscellaneous itemized deductions
A number of provisions were extended as part of recent legislation. For a comprehensive list, see 2019 Tax Extenders

For more information, see IRS Schedule A (Form 1040) instructions.