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

Itemized Deductions

Who Should Itemize?

Itemizing vs. Standard Deduction (continued)

If you think the taxpayer may benefit from itemizing, enter the qualified expenses on Schedule A. The tax software will automatically select the larger of itemized versus standard deduction.

Itemized deductions include amounts paid for:

  • Qualified medical and dental expenses
  • Certain taxes
  • Mortgage interest
  • Gifts to charity
  • Casualty and theft losses, and certain miscellaneous deductions

To explore all possible deductions during your interview, use the Interview Tips - Itemized Deductions, in the Volunteer Resource Guide, Deductions tab.

Caution

Casualty and theft losses are outside the scope of the VITA/TCE programs. Refer taxpayers with these losses to a professional tax preparer.

Interview Tips - Itemized Deductions

Interview Tips - Itemized Deductions