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

Itemized Deductions

Introduction

Objectives

At the end of this lesson, using your resource materials, you will be able to:

  • Determine if a taxpayer should itemize deductions
  • Determine the type of expenses that qualify as itemized deductions
  • Accurately report itemized deductions on Schedule A, Itemized Deductions
  • Explain the recordkeeping requirements for claiming charitable contributions

Estimated time to complete: 1 hour 25 minutes