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Forms and Instructions Forms and Instructions
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Relevant Forms
Form 1040 (Schedule A) Itemized DeductionsTopic Screen for this Form
Instructions for Schedule A (Form 1040), Itemized DeductionsHTML Instructions
Principal Publications Publications
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Links Inside Publications
Publication 3 - Armed Forces' Tax Guide - Itemized Deductions
Itemized Deductions. To figure your taxable income, you must subtract either your standard deduction or your...
Publication 17 - Your Federal Income Tax (For Individuals) - Who Should Itemize
Who Should Itemize. You should itemize deductions if your total deductions are more than the standard deduction...
Publication 17 - Your Federal Income Tax (For Individuals) - Taxes
The tax must be imposed on you. In general, you can deduct only taxes imposed on you. Generally, you can deduct...
Publication 501 - Exemptions, Standard Deduction, and Filing Information - Standard Deduction
Who Should Itemize. You should itemize deductions if your total deductions are more than the standard deduction...
Publication 514 - Foreign Tax Credit for Individuals - What Foreign Taxes Qualify for the Credit?
Tax Must Be Imposed on You. You can claim a credit only for foreign taxes that are imposed on you by a foreign...
Publication 514 - Foreign Tax Credit for Individuals - Foreign Taxes for Which You Cannot Take a Credit
Taxes for Which You Can Only Take an Itemized Deduction. You cannot claim a foreign tax credit for foreign...
Publication 516 - U.S. Government Civilian Employees Stationed Abroad - Other Deductible Expenses
Other Itemized Deductions. You may be able to claim other itemized deductions not connected to your employment....
Publication 554 - Tax Guide for Seniors - Itemized Deductions
Itemized Deductions. Some individuals should itemize their deductions because it will save them money. Others...
Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Special Rules for Completing Your U.S. Tax Return
Itemized Deductions. Most itemized deductions do not apply to a particular type of income. However, itemized...
Publication 907 - Tax Highlights for Persons With Disabilities - Itemized Deductions
Itemized Deductions. If you file Form 1040, you generally can either claim the standard deduction or itemize...
heading icon Frequently Asked Questions
FAQ - Itemized Deductions, Standard Deductions
May I claim both my job-related education expenses (minus 2% of AGI) and one of the education credits on my...
FAQ - Itemized Deductions, Standard Deductions
If I must deduct points over the life of my mortgage, and I have a 30 year mortgage, does this mean that I...
FAQ - Itemized Deductions, Standard Deductions
Our home was seriously damaged by flooding last year. Are there special provisions for the timing of claiming...
FAQ - Itemized Deductions, Standard Deductions
I am in a disaster area and heard the IRS could help me. What can the IRS do? If you have been affected by...
FAQ - Itemized Deductions, Standard Deductions
My spouse and I are filing separate returns. How do we split our itemized deductions? If you and your spouse...
FAQ - Small Business, Self-Employed, Other Business
Are excise taxes for a vehicle deductible? The federal government charges a wide variety of item specific taxes...
heading icon Tax Topics
Tax Topic 500
Itemized Deductions. The following topics are found in the category of Itemized Deductions. Each topic is followed...
Tax Topic 501
Should I Itemize? Generally, you must decide whether to itemize deductions or to use the standard deduction....
Tax Topic 503
Deductible Taxes. There are four types of deductible non-business taxes:State, local and foreign income taxesState,...
Tax Topic 505
Interest Expense. Interest is an amount you pay for the use of borrowed money. To deduct interest you paid...
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