Form 1040 allows taxpayers to compare their standard deduction with the total of their itemized deductions and to choose the method that results in the greater reduction to their AGI.
When itemizing deductions, you should first complete Form 1040 through line 38. That way you know the taxpayer's AGI, which you need for determining what portion of certain itemized expenses is deductible. Then figure itemized deductions on Schedule A, Itemized Deductions.
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