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Itemized Deduction

   Also found in: Wikipedia 0.01 sec.
Itemized deduction
Specific deductions allowed by the IRS outlined in the tax return.

itemized deduction
See deduction.

Itemized Deduction
A deduction from one's taxable income as the result of a specific expense the taxpayer has had over the course of the tax year. Most medical expenses, for example, may be deducted from one's taxable income. The same is the case for interest on mortgages and business expenses. The IRS allows itemized deductions as an alternative to the standard deduction, which takes a flat amount out of one's taxable income. Itemized deductions are subject to certain restrictions; for example, some expenses must exceed a certain percentage of the adjusted gross income to be deductible.


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Itemized deductions can include medical and dental care, prescriptions, and weight loss programs.
for state and local income taxes, plus a separate itemized deduction for qualified motor vehicle taxes (above and [paragraph] K-4518 et seq.
Among the choices that might have the greatest effect on your tax return, in terms of the bottom line, is whether to opt for standard or itemized deductions as you file.
 
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