Schedule A Itemized Deductions 2025. Excess amounts must be carried over to the next year. The combined itemized deductions for state and local real property taxes, state and local personal property taxes, and state and local income or sales taxes for tax years,.

Specifically, no itemized deductions included on federal form 1040 schedule a are allowed as north carolina itemized deductions except qualified mortgage interest, real estate. The 2017 law eliminated this category of itemized deductions through 2025.