Which Deductions?

Taxpayers' deductions reduce their taxable income.

Itemized deductions that apply to exempt Puerto Rico income are not deductible.

Deductions that do not apply to a specific type of income are deductible. These deductions include alimony payments and certain itemized deductions, such as:

• Medical expenses
• Charitable contributions
• Real estate taxes
• Mortgage interest on the taxpayer's home