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IRS.gov Website
Publication 17
taxmap/pub17/p17-099.htm#en_us_publink1000172998

Part 5
Standard Deduction and Itemized Deductions(p140)

After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. You can subtract either the standard deduction or itemized deductions. Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). The nine chapters in this part discuss the standard deduction and each itemized deduction. See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions.