Glossary term

Itemized Deduction

Deductions listed individually on Schedule A in lieu of the standard deduction.

Related terms

Jurisdictions

Definition

Itemized deductions include medical expenses above 7.5 percent of AGI, state and local taxes (capped at $10,000 through 2025), mortgage interest on qualifying acquisition debt, charitable contributions, and casualty losses in federally declared disaster areas.

Examples

A homeowner with $12,000 of mortgage interest, $10,000 SALT, and $5,000 charity itemizes at $27,000.

Translations

ESdeducciones detalladas

ZH分项扣除

DEEinzelaufstellungsabzug

FRdéductions détaillées

JA項目別控除

Citations

26 U.S.C. · 67

Related citations

Computed from the cross-reference graph. Links open the related entity on this site.

This entry cites

Cited by

TermStandard Deduction
TermMortgage Interest Deduction
TermState and Local Tax (SALT) Deduction
TermCharitable Contribution Deduction
TermMedical Expense Deduction
TermCasualty Loss Deduction

Primary sources

IRS Schedule A instructionsVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.