Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Itemized Deductions

Determining the Allowable Portion

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
Schedule A — Itemized Deductions.