Should I Itemize?

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, certain individuals who file returns for periods of less than 12 months, and an estate or trust, common trust fund, or partnership. 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. Please refer to the Instructions 1040 (General Inst.) or Form 1040, Schedule A Instructions for the limitation amounts.

For more information on itemized deductions compared to using the standard deduction, refer to the Instructions 1040 (General Inst.), or Publication 17, Your Federal Income Tax, you may also refer to Tax Topic 551 and Publication 501.