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Common questions for the Schedule A in ProSeries

by Intuit•8• Updated 3 weeks ago

Get answers to frequently asked questions about Schedule A itemized deductions.

Form 1040, Schedule A - Itemized Deductions is used to calculate the itemized deductions. When you enter itemized deductions on the Schedule A, ProSeries will compare the Itemized Deduction to the Standard Deduction and take whichever gives the taxpayer the best tax benefit.

Future changes for tax year 2026

For tax years beginning after December 31, 2025, the One Big Beautiful Bill act will make changes to terminate the miscellaneous itemized deduction, other then educator expenses. These changes will go into effect in tax year 2026.

Follow these steps to access Form 1040 Schedule A::

Press F6 to bring up Open Forms.
Type A and press enter to open the Schedule A.

There may be tax scenarios where you need to force the itemized or standard deduction.

Follow these steps to force ProSeries to use the itemized deduction or standard deduction:

Standard deduction amounts have increased under the One Big Beautiful Bill Act. For the tax year 2025 adjustments see here.

Open the Federal Information Worksheet.
Scroll down to Part X - Additional Federal Return Information.
Scroll down to the Standard Deduction/Itemized Deductions checkboxes.
Check the box for the option that best suits your clients needs:
- Itemize even if itemized deductions are less than standard deductions
- Married filing separately and spouse itemized deductions
- Use standard deduction even if less than itemized deductions

Starting in Tax Year 2025

The overall limit on the deduction for state and local income, sales and property taxes has increased to $40,000 ($20,000 if MFS) and is reduced by your modified adjusted gross income if more then $500,000 ($250,000 if MFS) but will not reduce below $10,000 ($5,000 if MFS). Review the Schedule A line 5e to see the results.

How to see how much State and Local Sales Taxes are allowed on tax year 2025 return?

Open the Schedule A.
Scroll down to line 5a to see the SALT paid.
Line 5e will show the amount after applying the income limitations and phaseout rules.

How do I enter investment counsel and advisory fees on Schedule A?

The Tax Cuts and Jobs Act eliminated this deduction for federal returns. These instructions only apply for certain nonconforming states.

Follow these steps to enter investment counsel and advisory fees:

Open the Schedule A.
Scroll down to Line 16.
Click the QuickZoom button to open the state only Miscellaneous Itemized Deduction Worksheet.
Enter the expenses on line 17.

Entering Miscellaneous Itemized deductions subject to the 2% floor

As of the 2018 tax reform miscellaneous itemized deductions for the 2% floor are no longer deductible on the federal returns, but may still be applicable for state tax returns. To enter these deductions:

Press F6 on the keyboard and type A to highlight the Schedule A. Press Enter to open the Schedule A.
Scroll down to line 16.
Select the QuickZoom in the Miscellaneous Itemized Deduction Worksheet to enter STATE ONLY miscellaneous itemized deductions subject to the 2% limitation box.
Enter any state only expenses here that are subject to the 2% limitation on lines 1-25.

Starting in tax year 2024: Entering a Qualified Conservation Property adjustment for CA

Under federal law, the amount of qualified conservation contribution deductions allowed is no more than 50% of federal AGI. California law limits the amount of qualified conservation contribution deductions to no more than 30% of federal AGI. Figure the difference between the deduction amount allowed using federal law and the amount allowed using California law. Figure the difference and enter it on the Smart Worksheet on Schedule CA - Page 6 - Line 12.