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previous pagePrevious Page: Itemized Deductions
next pageNext Page:  Medical and Dental Expenses
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Rev. date: 08/2006


Should I Itemize?

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previous topic occurrence Deduction, Itemized next topic occurrence
previous topic occurrence Standard Deduction next topic occurrence

Tele-Tax Topic 501
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Generally, you must decide whether to itemize deductions or to use the standard deduction. You should itemize deductions if your allowable itemized deductions are more than your standard deduction. Some taxpayers must itemize deductions because they do not qualify for the standard deduction.
Those taxpayers not eligible to use the standard deduction include nonresident aliens, dual–status aliens, and individuals who file returns for periods of less than 12 months. When a married couple files separate returns and one spouse itemizes deductions, the other spouse must also itemize deductions. For additional information, refer to Publication 501, Exemptions, Standard Deduction, and Filing Information.
You may be subject to a limit on some of your itemized deductions based on your adjusted gross income, please refer to the Instructions 1040 (General Inst.) for these limitation amounts. This limit applies to all itemized deductions except medical and dental expenses, casualty and theft losses, gambling losses, and investment interest.
For more information on itemized deductions compared to using the standard deduction, refer to your Instructions 1040 (General Inst.), or Publication 17, Your Federal Income Tax, you may also refer to Tax Topic 551 and Publication 501.
previous pagePrevious Page: Itemized Deductions
next pageNext Page:  Medical and Dental Expenses
 Use previous pagenext page to find additional instances of index items.