The Complete Tax Deduction Checklist for 2026

February 2026 • 10 min read • My Tax Service Tax Team

Do Not Leave Money on the Table: Every Deduction You Might Qualify For

Missing even one deduction can cost you hundreds or thousands of dollars. This comprehensive checklist covers every major federal tax deduction for the 2025 tax year (filed in 2026). Review each category carefully and gather documentation for every deduction that applies.

Standard vs. Itemized Deductions

For 2025, the standard deduction amounts are:

  • Single: $15,000
  • Married Filing Jointly: $30,000
  • Head of Household: $22,500
  • 65 or older / Blind: Additional $1,550 (married) or $1,950 (single/HoH)

Only itemize if your total itemized deductions exceed your standard deduction amount.

Above-the-Line Deductions (Available to Everyone)

  • Traditional IRA contributions — Up to $7,000 ($8,000 if 50+)
  • HSA contributions — $4,300 individual / $8,550 family
  • Student loan interest — Up to $2,500
  • Self-employment tax deduction — 50% of SE tax paid
  • Self-employed health insurance premiums — 100% deductible
  • Educator expenses — $300 for qualified K-12 teachers

Medical and Dental Expenses

  • Doctor, dentist, and specialist visits
  • Hospital and surgery costs
  • Prescription medications
  • Health insurance premiums not covered by employer
  • Long-term care insurance premiums
  • Medical equipment (wheelchair, hearing aids, eyeglasses)
  • Mileage to medical appointments (67 cents/mile)
  • Mental health treatment and therapy

Threshold: Only expenses exceeding 7.5% of your AGI are deductible.

State and Local Taxes (SALT)

  • State income taxes OR state sales taxes (choose one)
  • Local income taxes
  • Property taxes on your home

Cap: Total SALT deduction limited to $10,000.

Mortgage Interest

  • Interest on mortgage debt up to $750,000
  • Mortgage points paid on a home purchase
  • Home equity loan interest (if used for home improvement)

Charitable Contributions

  • Cash donations to qualified 501(c)(3) organizations
  • Donated clothing and household items (fair market value)
  • Vehicle donations
  • Volunteer mileage (14 cents/mile)
  • Stock donations (deduct FMV, avoid capital gains)

Donation Tip

Donating appreciated stock held over one year is one of the most tax-efficient giving strategies. You deduct the full fair market value while avoiding capital gains tax on the appreciation.

Self-Employment and Business Deductions

  • Home office expenses ($5/sq ft up to $1,500, or actual expenses)
  • Business vehicle use (67 cents/mile or actual expenses)
  • Business insurance premiums
  • Office supplies and equipment
  • Software and technology subscriptions
  • Professional development and continuing education
  • Business travel (transportation, lodging, 50% of meals)
  • Professional services (legal, accounting)
  • Marketing and advertising costs
  • Retirement plan contributions (SEP-IRA: up to 25% of net SE income, max $69,000)
  • Qualified Business Income (QBI) deduction — up to 20%

Education Credits

  • American Opportunity Credit — Up to $2,500/student for first 4 years
  • Lifetime Learning Credit — Up to $2,000/return
  • Student loan interest deduction — Up to $2,500

Family Credits

  • Child Tax Credit — $2,000 per qualifying child under 17
  • Child and Dependent Care Credit — Up to $3,000/$6,000
  • Earned Income Tax Credit (EITC) — Up to $7,830 for 3+ children
  • Adoption Credit — Up to $16,810 per eligible child

Your Deduction Action Plan

Use this checklist as your starting point. Our free tax calculators can help you estimate the impact of these deductions on your bottom line.

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