Limit on itemized deductions

Chapter 30
Limit on itemized deductions

This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). The following topics are included.

  • Who is subject to the limit.
  • Which itemized deductions are limited.
  • How to figure the limit.

Useful Items

You may want to see:

Forms (and Instructions)

  •  Schedule A (Form 1040) Itemized Deductions

Are You Subject to the Limit?

You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Your AGI is the amount on Form 1040, line 38.

Which Itemized Deductions Are Limited?