At a glance
Quick answer
The comparison totals five entered Schedule A categories, applies the modeled medical expense floor and state and local tax limit, and compares that total with the standard deduction for the selected filing status. It then estimates the federal income tax difference from using the larger amount. An entry is not a finding that the expense qualifies. Mortgage debt dates and use, charitable substantiation, casualty location, filing status restrictions, adjusted gross income, and other Schedule A rules can change the allowable deduction. The page is a numerical screen, not a completed Schedule A and not advice to itemize.
How the calculation works
Medical expenses enter only above 7.5% of income
Schedule A permits qualified unreimbursed medical and dental expenses only to the extent they exceed 7.5% of adjusted gross income. This calculator uses entered gross income as its available proxy for AGI. At $100,000 of entered income, the modeled floor is $100,000 × 7.5% = $7,500. If qualified expenses are $12,000, the amount added to the itemized total is $12,000 − $7,500 = $4,500. Expenses below the floor add $0. The tool does not test whether a patient, payment, insurance reimbursement, or type of care satisfies Schedule A.
The SALT cap can fall at higher income
For 2025, the state and local tax deduction cap is $40,000 for most filing statuses and $20,000 for married filing separately. The cap begins to phase down at $500,000 of modified adjusted gross income, or $250,000 for married filing separately, at 30 cents per dollar above the threshold. It cannot fall below $10,000 or $5,000 respectively. The 2026 planning amounts are a $40,400 cap, $20,200 for separate filers, and phaseout starts of $505,000 and $252,500. The calculator uses entered gross income for this phaseout estimate and takes the smaller of taxes entered and the resulting limit. It does not classify each tax payment.
Mortgage interest needs a separate debt review
The mortgage interest amount is included as entered, but Schedule A eligibility is narrower. Interest generally must relate to acquisition debt secured by a qualified home. For debt incurred after December 15, 2017, the general acquisition debt ceiling is $750,000, or $375,000 for married filing separately. Older qualifying debt can be subject to the former $1,000,000 or $500,000 ceiling. Home equity interest is not deductible merely because the loan is secured by a home; how the proceeds were used matters. This page does not ask for loan balance, origination date, proceeds use, points, or home count, so it cannot determine the qualified interest.
2025 and 2026 values
Tax year 2025
2025 final Schedule A comparison values
Final 2025 standard deductions are $15,750 for single or married filing separately, $31,500 for joint or qualifying surviving spouse, and $23,625 for head of household. The medical floor is 7.5% of AGI. The initial SALT cap is $40,000, or $20,000 for married filing separately, before the high income phaseout.
Tax year 2026
2026 planning comparison values
The labeled 2026 planning standard deductions are $16,100 for single or married filing separately, $32,200 for joint or qualifying surviving spouse, and $24,150 for head of household. The medical floor remains 7.5%. The initial SALT cap is $40,400, or $20,200 for married filing separately, before its planning phaseout.
Recalculate it yourself
Worked example
Medical, SALT, mortgage interest, and charity at $100,000
A single filer enters $100,000 gross income, $12,000 medical expenses, $20,000 state and local taxes, $10,000 qualified mortgage interest, $2,000 charitable contributions, and $0 casualty loss for 2025.
- Medical floor = $100,000 × 7.5% = $7,500, so modeled medical deduction = $12,000 − $7,500 = $4,500.
- Entered SALT is below the $40,000 initial cap, so modeled SALT deduction = min($20,000, $40,000) = $20,000.
- Modeled itemized total = $4,500 medical + $20,000 SALT + $10,000 mortgage interest + $2,000 charity + $0 casualty = $36,500.
- Extra deduction over the single standard amount = $36,500 − $15,750 = $20,750. At the affected 22% rate, modeled federal tax difference = $20,750 × 22% = $4,565.
Result
The comparison selects the $36,500 modeled itemized total over the $15,750 standard deduction and shows a $4,565 federal tax difference. It does not establish that any entered expense is deductible.
What is included
- The filing status standard deduction and entered medical, SALT, mortgage interest, charitable contribution, and casualty loss amounts.
- A 7.5% medical floor calculation and the selected year's modeled SALT cap and high income phaseout.
- The larger modeled deduction and federal ordinary income tax difference.
What is not included
- Qualification and documentation for medical care, taxes, mortgage debt, gifts, casualty losses, and every unsupported Schedule A category.
- Mortgage principal limits, loan dates, use of proceeds, investment interest, special charitable limits, reimbursements, and alternative minimum tax.
- State deduction effects, filing advice, and any eligibility claim about an entered Schedule A expense.
Common mistakes
Entering the full medical bill as a deduction
The relevant amount is qualified unreimbursed expense above 7.5% of AGI, not the bill total. Because this page substitutes entered gross income for AGI, a return with adjustments may have a different floor.
Treating every property tax or mortgage payment alike
SALT covers specified taxes and is capped. Mortgage interest depends on secured debt, acquisition use, debt date, and limits. The calculator cannot validate those facts from dollar entries alone.
Comparing totals without comparing tax
Itemizing is useful in this narrow comparison only when the allowable total exceeds the standard deduction. The extra deduction then passes through the affected tax brackets, so it should not be multiplied blindly by the top occupied rate.
Threshold screen only
Alternative Minimum Tax boundary
This calculator does not complete Form 6251. Large deductions, incentive stock options, and other preference items can make a regular federal estimate differ from AMT. Use the high earner guide and the cited IRS instructions before treating a result as complete.
Frequently asked questions
What does the Standard vs itemized calculator compare?
It compares the selected year's standard deduction with the supported Schedule A categories you enter and shows the modeled federal income tax difference.
Does a larger itemized deduction always mean a refund?
No. A deduction reduces taxable income, not tax dollar for dollar. Withholding, payments, credits, and the rest of the return determine any refund or amount owed.
Does this include every Schedule A limitation?
No. The calculator covers its listed categories and supported limits. Special restrictions, substantiation rules, and state treatment can require separate review.
Primary sources
- 2025 Instructions for Schedule A, opens in a new tab
Reviewed 2026-07-24
- 2025 Instructions for Form 1040, opens in a new tab
Reviewed 2026-07-25
- Public Law 119-21, opens in a new tab
Reviewed 2026-07-24
- IRS Revenue Procedure 2025-32, opens in a new tab
Reviewed 2026-07-25