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

Itemized Deductions

Introduction

Welcome!

Welcome to the Itemized Deductions lesson. This lesson teaches you how to calculate the allowable portions of itemized deductions for Puerto Rican taxpayers with exempt income.

Forms referenced in this lesson include:

  • Form 13614-C, Intake/Interview & Quality Review Sheet
  • Form 1040, U.S. Individual Income Tax Return
  • Form 1040 Schedule A, Itemized Deductions

You can also refer to the following resources:

  • Publication 4696PR, Puerto Rico Resource Guide for helpful tips on preparing tax returns
  • Publication 4012, Volunteer Resource Guide for helpful tips on preparing tax returns
  • Publication 1321, Special Instructions for Bona Fide Residents of Puerto Rico Who Must File A U.S. Individual Tax Return, for a worksheet on computing the allowable portion of the standard deduction.
  • Link & Learn Taxes, Standard Deduction, for information on using worksheets and charts to select the correct standard deduction

NOTE: In this lesson, you'll be asked to calculate answers for practice questions. You may want to have a calculator on hand for assistance.