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IRS.gov Website
Publication 17
taxmap/pub17/p17-156.htm#en_us_publink1000300879

Chapter 29
Limit on Itemized Deductions(p203)

taxmap/pub17/p17-156.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/p17-156.htm#TXMP202bb00b

Useful items

You may want to see:


Forms (and Instructions)
 Schedule A (Form 1040): Itemized Deductions
taxmap/pub17/p17-156.htm#en_us_publink1000300881

Are You Subject to the Limit? (p203)

rule
You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Your AGI is the amount on Form 1040, line 38.