Arizona Schedule A. Itemized Deduction Adjustments For Full-Year Residents - azdor 2025

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If claiming Arizona itemized deductions, individuals must complete and include Federal Form 1040, Schedule A, and, if applicable, an Arizona Schedule A with an Arizona return. These forms must be attached to their returns.
You can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI), found on line 11 of your 2024 Form 1040.
What items can be deducted on Schedule A? Mortgage interest deduction. Deduction for state and local income taxes paid. Medical expense deduction. Charitable donations deduction.
Schedule A is an Internal Revenue Service tax form that allows you to itemize their deductions when filing their taxes. Itemized deductions reduce your taxable income. Filers can choose between either the standard deduction or itemized deduction.
The deduction for state and local taxes is generally limited to $10,000 ($5,000 if married filing separately). State and local taxes subject to this limit are the taxes that you include on lines 5a, 5b, and 5c. Safe harbor for certain charitable contributions made in exchange for a state or local tax credit.
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Adjustments are certain expenses which can directly reduce your total taxable income. These items are not included as Itemized Deductions and can be entered independently.
Overall limit As an individual, your deduction of state and local income, general sales, and property taxes is limited to a combined total deduction of $10,000 ($5,000 if married filing separately). You may be subject to a limit on some of your other itemized deductions also.

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