Schedule A (Form 1040) — Itemized Deductions

This skill produces an audit-grade draft of Schedule A from the user's medical, tax, mortgage, charitable, and casualty expenses. It collects documents, applies the 2026 limits (including the post-OBBBA SALT cap, the new 0.5% AGI charitable floor, and the reinstated PMI deduction), runs the standard-vs-itemized comparison, and emits a deliverable the user can transcribe to a paper or e-file form.

The math is mechanical. The judgment is in the standard-vs-itemized comparison and in knowing which year's rules apply — OBBBA changed five Schedule A rules effective 2025/2026.

Companion guide for end users: Schedule A Itemized Deductions 2026: Complete Filing Guide on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent.

When to invoke

Engage this skill when any of the following is true:

• The user explicitly mentions Schedule A, "Form 1040 Schedule A", or "itemized deductions"
• The user asks "should I itemize" or "standard vs itemized"
• The user wants to deduct: mortgage interest, property tax, state income tax, medical expenses, charitable contributions, casualty/theft losses
• The user asks "where do my property taxes go on my taxes"
• The user is a homeowner asking about tax deductions