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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
When to itemize. You may benefit from 1040 or 1040-SR. Enter the amount from ded Returns and Claims for Refund in chapter 1
itemizing your deductions on Schedule A (Form Schedule A, line 17, on Form 1040 or Form for more information on amended returns.
1040) if you: 1040-SR, line 12. Married persons who filed separate re-
• Don't qualify for the standard deduction, Electing to itemize for state tax or other turns. You can change methods of taking de-
• Had large uninsured medical and dental purposes. Even if your itemized deductions ductions only if you and your spouse both make
expenses during the year, are less than your standard deduction, you can the same changes. Both of you must file a con-
• Paid interest and taxes on your home, elect to itemize deductions on your federal re- sent to assessment for any additional tax either
turn rather than take the standard deduction.
one may owe as a result of the change.
• Had large uninsured casualty or theft los- You may want to do this if, for example, the tax You and your spouse can use the method
ses, benefit of itemizing your deductions on your that gives you the lower total tax, even though
• Made large contributions to qualified chari- state tax return is greater than the tax benefit one of you may pay more tax than you would
ties, or you lose on your federal return by not taking the have paid by using the other method. You both
standard deduction. To make this election, you
must use the same method of claiming deduc-
• Have total itemized deductions that are must check the box on line 18 of Schedule A. tions. If one itemizes deductions, the other
more than the standard deduction to which should itemize because they won't qualify for
you are otherwise entitled. Changing your mind. If you don't itemize your the standard deduction. See Persons not eligi-
These deductions are explained in chapter 11 deductions and later find that you should have ble for the standard deduction, earlier.
itemized—or if you itemize your deductions and
(Taxes) and in the publications listed under later find you shouldn't have—you can change
Useful Items, earlier. your return by filing Form 1040-X, Amended
If you decide to itemize your deductions, U.S. Individual Income Tax Return. See Amen-
complete Schedule A and attach it to your Form

Page 92 Chapter 10 Standard Deduction