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Submission: On April 18 via api (April 18th 2022, 12:23:21 pm UTC) from US — Scanned from DE

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   Return
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   Overview
   INFORMATION FOR... Individuals For you and your family Businesses &
   Self-Employed Standard mileage and other information
   POPULAR Earned Income Credit (EITC) Advance Child Tax Credit Standard
   Deduction Health Coverage Retirement Plans
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   Overview
   POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040
   Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer
   Identification Number (TIN) and Certification Form 4506-T Request for
   Transcript of Tax Return
   Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly
   Federal Tax Return Form W-2 Employers engaged in a trade or business who pay
   compensation Form 9465 Installment Agreement Request
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 1. Home
 2. News
 3. IRS Tax Tips
 4. It’s important for taxpayers to know the difference between standard and
    itemized deductions


IT’S IMPORTANT FOR TAXPAYERS TO KNOW THE DIFFERENCE BETWEEN STANDARD AND
ITEMIZED DEDUCTIONS

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IRS Tax Tip 2022-06, January 11, 2022

Taxpayers have two options when completing a tax return, take the standard
deduction or itemize their deductions. Most taxpayers use the option that gives
them the lowest overall tax.

Due to all the tax law changes in the recent years, including increases to the
standard deduction, people who itemized in the past might want to switch to the
standard deduction.

Here are some details about the two options.


STANDARD DEDUCTION

The standard deduction amount increases slightly every year and varies by filing
status. The standard deduction amount depends on the taxpayer's filing status,
whether they are 65 or older or blind, and whether another taxpayer can claim
them as a dependent. Taxpayers who are age 65 or older on the last day of the
year and don't itemize deductions are entitled to a higher standard deduction.

Most filers who use Form 1040 can find their standard deduction on the first
page of the form. The standard deduction for most filers of Form 1040-SR, U.S.
Tax Return for Seniors, is on page 4 of that form.

Not all taxpayers can take a standard deduction, which is discussed in the
Instructions for Forms 1040 and 1040-SR. Those taxpayers include:

 * A married individual filing as married filing separately whose spouse
   itemizes deductions—if one spouse itemizes on a separate return, both must
   itemize.
 * An individual who files a tax return for a period of less than 12 months.
   This is uncommon and could be due to a change in their annual accounting
   period.
 * An individual who was a nonresident alien or a dual-status alien during the
   year. However, nonresident aliens who are married to a U.S. citizen or
   resident alien can take the standard deduction in certain situations.


ITEMIZED DEDUCTIONS

Taxpayers choose to itemize deductions by filing Schedule A, Form 1040, Itemized
Deductions. Itemized deductions that taxpayers may claim include:

 * State and local income or sales taxes
 * Real estate and personal property taxes
 * Home mortgage interest
 * Mortgage insurance premiums on a home mortgage
 * Personal casualty and theft losses from a federally declared disaster
 * Gifts to a qualified charity
 * Unreimbursed medical and dental expenses that exceed 7.5% of adjusted gross
   income

Some itemized deductions, such as the deduction for taxes, may be limited.
Taxpayers should review the instructions for Schedule A Form 1040 for more
information on limitations.


MORE INFORMATION:

 * How Much Is My Standard Deduction?
 * Topic No. 551, Standard Deduction

Subscribe to IRS Tax Tips

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www.irs.gov Open in urlscan Pro 2600:1400:9000:2ac::f50 Public Scan

Form analysis 2 forms found in the DOM

GET /site-index-search

GET /site-index-search

Text Content

www.irs.gov Open in urlscan Pro
2600:1400:9000:2ac::f50 Public Scan

Form analysis
2 forms found in the DOM