Which Itemized Deductions Are Limited?

The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions.

• Taxes-- line 9.
• Interest-- lines 10, 11, and 12.
• Gifts to charity-- line 18.
• Job expenses and most other miscellaneous deductions-- line 26.
• Other miscellaneous deductions-- line 27, excluding gambling and casualty or theft losses.

Previous| First | Next

Publication Index | IRS-Forms Main | Home