skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Forms
Publications

Comments
About Tax Map

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

Chapter 29
Limit on Itemized Deductions(p203)

For Use in Tax Year 2013

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)

For Use in Tax Year 2013
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.