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Instructions for Schedule A (Form 1040)
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taxmap/instr/i1040sca-008.htm#en_us_publink_53061xd0e2040

Total Itemized Deductions(p12)

rule
taxmap/instr/i1040sca-008.htm#en_us_publink_53061xd0e2045

Line 30(p12)

rule
If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 30.
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