Schedule 1116 Line 3a

[snorkle]

I encountered an interesting situation when I was checking my 2025 tax return that was prepared by a CPA with TurboTax. For Schedule 1116 Line 3a TurboTax included medical expenses and real estate taxes from Schedule A. My CPA had also included state sales tax. I am fairly certain that for Schedule A either state sales tax or real estate taxes can be deducted, but can both be included for 1116?

[Vanessa A]

Yes. On form 1116 you have expenses that are directly related and not directly related. According to the IRS instruction for form 1116, on line 3a you would enter "certain itemized expenses" under NOT definitely related.  So yes, what you see on your form is what you should see on your form.