Who Should Itemize(p143)

You should itemize deductions if your total deductions are more than the standard deduction amount. Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction.

You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit.

You may benefit from itemizing your deductions on Schedule A (Form 1040) if you:

• Do not qualify for the standard deduction, or the amount you can claim is limited,
• Had large uninsured medical and dental expenses during the year,
• Paid interest and taxes on your home,
• Had large unreimbursed employee business expenses or other miscellaneous deductions,
• Had large uninsured casualty or theft losses,
• Made large contributions to qualified charities, or
• Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled.

These deductions are explained in chapters 21–28.

If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Enter the amount from Schedule A, line 29, on Form 1040, line 40.

Even if your itemized deductions are less than the amount of your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. You may want to do this, for example, if the tax benefit of being able to itemize your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. To make this election, you must check the box on line 30 of Schedule A.

If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U.S. Individual Income Tax Return. See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns.

You can change methods of taking deductions only if you and your spouse both make the same changes. Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change.

You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. You both must use the same method of claiming deductions. If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. See Persons not eligible for the standard deduction, earlier.

If your filing status is...	Your standard deduction is:
Single or Married filing separately	$5,800
Married filing jointly or Qualifying widow(er) with dependent child	11,600
Head of household	8,500
*Do not use this chart if you were born before January 2, 1947, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Use Table 20-2 or 20-3 instead.

Check the correct number of boxes below. Then go to the chart.
You:	Born before January 2, 1947 □		Blind  □
Your spouse, if claiming spouse's exemption:	Born before January 2, 1947  □		Blind  □
Total number of boxes checked
IF your filing status is...		AND the number in box above is...	THEN your standard deduction is...
Single		1	$7,250
		2	8,700
Married filing jointly		1	$12,750
or Qualifying		2	13,900
widow(er) with		3	15,050
dependent child		4	16,200
Married filing		1	$6,950
separately		2	8,100
		3	9,250
		4	10,400
Head of household		1	$9,950
		2	11,400
*If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3, instead.

Check the correct number of boxes below. Then go to the worksheet.
You:			Born before   January 2, 1947 □		Blind □
Your spouse, if claiming spouse's exemption:			Born before January 2, 1947 □		Blind □
Total number of boxes checked
1.	Enter your earned income (defined below). If none, enter -0-.			1.
2.	Additional amount.			2.	$300
3.	Add lines 1 and 2.			3.
4.	Minimum standard deduction.			4.	$950
5.	Enter the larger of line 3 or line 4.			5.
6.	Enter the amount shown below for your filing status. Single or Married filing separately—$5,800 Married filing jointly—$11,600 Head of household—$8,500			6.
7.	Standard deduction.
	a.	Enter the smaller of line 5 or line 6. If born after January 1, 1947, and not blind, stop here. This is your standard deduction. Otherwise, go on to line 7b.		7a.
	b.	If born before January 2, 1947, or blind, multiply $1,450 ($1,150 if married) by the number in the box above.		7b.
	c.	Add lines 7a and 7b. This is your standard deduction for 2011.		7c.
Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income.