Page 31 - ur local cpa

- A married individual filing as

married filing separately whose ITEM IZED

spouse itemizes deductions - if

one spouse itemizes on a separate DEDUCTIONS

return, both must itemize. Taxpayers who choose to itemize deductions may do so by filing

- An individual who files a tax Schedule A (Form 1040), Itemized Deductions.

return for a period of less than 12

months. This is uncommon and
Itemized deductions that taxpayers may claim can include:
could be due to a change in their

annual accounting period. - State and local income or sales taxes.

- An individual who was a - Real estate and personal property taxes.

- Home mortgage interest.
nonresident alien or a dual-status
- Personal casualty and theft losses from a federally declared
alien during the year. Nonresident
disaster.
aliens who are married to a U.S. - Gifts to a qualified charity.

citizen or resident alien, however, - Unreimbursed medical and dental expenses that exceed 7.5%
of adjusted gross income.
can take the standard deduction
Some itemized deductions, such as the deduction for taxes, may
in certain situations.
be limited. Taxpayers should review the instructions for Schedule A

(Form 1040) for more information on limitations.

TRAINBYUS: TRANSFORMING DIGITAL LEARNING