Schedule A changes for 2026: the draft, line by line

Compared with the final 2025 Schedule A:

• Line 5e: the smaller of line 5d or $40,400 ($20,200 married filing separately), with a reduction once Form 1040 line 11b passes $505,000 ($252,500 married filing separately).
• Line 8d: mortgage insurance premiums return. On the 2025 form this line was reserved.
• Lines 11 to 15, now headed Gifts to Charity: line 13 takes the amount from line 6 of a new Charitable Contribution Limitation Worksheet, and the carryover moves to line 14.
• Line 16 is casualty and theft losses from federally or state-declared disasters, and the old catch-all is split into lines 17a to 17k, starting with gambling losses on 17a.
• Line 18 (new): asks whether line 11b, less Form 1040 lines 13a and 13b, is more than $384,350; if so, the Itemized Deductions Worksheet in the instructions applies.
• Line 19: the election to itemize below the standard deduction moves here from line 18.

The 2026 Form 1040-ES says itemizers can deduct charitable gifts only above 0.5% of AGI, and gambling losses only up to 90% of winnings. That explains the new worksheet and the separate gambling line. The IRS also corrected the 2026 Form 1040-ES SALT figure to $40,400, matching the draft schedule.

Only $384,350 is printed on line 18 of the draft, which is the married filing separately figure on the 2026 Form W-4 worksheet. The W-4 shows $768,700 for joint filers and $640,600 for single and head of household. Wait for the 2026 Schedule A instructions before relying on the line 18 mechanics.

• Mortgage insurance premium statements (Form 1098 box 5 or the lender’s year-end letter).
• Every charitable receipt, cash and non-cash, so the 0.5% floor can be applied.
• Gambling win and loss records, now that losses are capped below winnings.