How we help
Find the support that fits the work.
Start with the area where you need help, then explore the specific services available.
Individual tax guide
A practical guide to the major federal itemized deductions, including the floors, limits, phaseouts, and special rules that determine whether an expense actually produces a deduction.
Perspective
In recent years, roughly 9 out of 10 individual federal income tax returns have claimed the standard deduction rather than itemizing. Itemizing became much less common after the standard deduction was substantially increased beginning in 2018.
Whether itemizing is beneficial depends on your filing status and the amount of your allowable deductions. Changes to deduction rules for 2026, including the higher SALT limitation, may make itemizing beneficial for some taxpayers who previously claimed the standard deduction.
IRS individual income tax statistics ↗The basic comparison
Generally, itemizing is beneficial when your allowable itemized deductions exceed the standard deduction available for your filing status. For 2026, the basic standard deduction amounts are:
The sections below explain the major deductions that count toward that comparison and the limits, floors, and phaseouts that may apply.
Your available standard deduction may be higher if you are age 65 or older or blind. Other special rules can also affect the deduction available to you.
Schedule A
Qualifying unreimbursed medical and dental expenses are deductible only to the extent the total exceeds 7.5% of AGI. The deduction is based on expenses actually paid during the year and is reduced by insurance or other reimbursements.
Potentially qualifying costs include medical and dental care, prescription drugs, certain insurance premiums paid with after-tax dollars, and eligible travel or transportation for medical care. Cosmetic procedures and most general-health expenses do not qualify.
Schedule A
The 2026 SALT cap is reduced by 30% of MAGI above the applicable threshold. The deduction cannot be reduced below $10,000 ($5,000 MFS). State and local income taxes or general sales taxes may be included, together with qualifying real and personal property taxes, subject to the combined cap.
Schedule A
Interest on qualified home acquisition debt is generally subject to the $750,000 limit ($375,000 MFS) for debt incurred after Dec. 15, 2017. Older qualifying acquisition debt may use the $1,000,000 limit ($500,000 MFS).
The debt generally must be secured by the qualified home and used to buy, build, or substantially improve that home. Interest on home-equity borrowing used for personal expenses is generally not deductible as home mortgage interest.
Schedule A
Beginning in 2026, itemizers may deduct only charitable contributions above 0.5% of AGI. Separate percentage-of-AGI limits also apply by contribution type and recipient.
Documentation requirements still apply. Cash gifts generally require a bank record or written communication from the charity, and contributions of property can require additional records, appraisals, or forms depending on value.
A separate 2026 deduction is available for certain cash charitable contributions by non-itemizers, up to $1,000 ($2,000 MFJ). That deduction is not part of Schedule A itemized deductions.
Schedule A
Beginning in 2026, deductible gambling losses are limited to the lesser of 90% of gambling losses or gambling winnings. Excess losses cannot create a net gambling loss deduction.
Gambling winnings are generally reported as income even when losses are deductible. The loss deduction does not simply net all gambling activity to zero.
Schedule A
Personal casualty losses generally require a qualifying disaster connection. Beginning in 2026, the federal rules were expanded to include certain state-declared disasters as well as federally declared disasters, subject to the applicable requirements.
For personal-use property under the general casualty-loss rules, the loss is generally reduced by $100 per casualty event and then by 10% of AGI after insurance and other reimbursements. Special rules can apply to qualified disaster losses.
High income
For 2026, itemized deductions are reduced by 5.4% of the lesser of total itemized deductions or taxable income above the applicable 37% bracket threshold. This overall limitation is applied after other itemized-deduction limitations.
Common confusion
The disallowance of miscellaneous itemized deductions that would otherwise be subject to the 2%-of-AGI floor was made permanent.
For most individual taxpayers, this means items such as unreimbursed employee expenses, investment-management fees, tax-preparation fees, and similar expenses generally do not produce a Schedule A deduction. Limited statutory exceptions can apply.