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IRS.gov Website
Publication 17
taxmap/pub17/p17-154.htm#en_us_publink1000300879

Chapter 29
Limit on Itemized Deductions(p201)


What's New(p201)


taxmap/pub17/p17-154.htm#en_us_publink100012380
Expired tax benefits.(p201)
At the time this publication was prepared for printing, Congress was considering legislation that would extend certain tax benefits that had expired at the end of 2013. These included the deductions for state and local general sales tax in lieu of local income taxes, mortgage insurance premiums, educator expenses, and tuition and fees. To see whether the legislation was enacted, go to www.irs.gov/formspubs.
taxmap/pub17/p17-154.htm#en_us_publink1000300880
This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). The following topics are included.

taxmap/pub17/p17-154.htm#TXMP202bb00b

Useful items

You may want to see:


Forms (and Instructions)
 Schedule A (Form 1040): Itemized Deductions
taxmap/pub17/p17-154.htm#en_us_publink1000300881

Are You Subject to the Limit? (p201)

rule
You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Your AGI is the amount on Form 1040, line 38.