Standard and Itemized Deductions (continued)

In general, taxpayers with qualified itemized deductions should:

• Use Form 1040 and Schedule A to calculate the total of their itemized deductions and compare it to their standard deduction
  
  
• Choose the method that results in the greater reduction to their AGI

Qualified itemized deductions include amounts paid for state and local income taxes, real estate taxes, personal property taxes, and mortgage interest. They may also include gifts to charity and part of the amount paid for medical and dental expenses.

	Question: Are there situations where a taxpayer may not be allowed to use the standard deduction even if it results in a lower tax than itemizing deductions? Answer: Yes. A married taxpayer who files separately and whose spouse itemizes deductions (indicated on line 39b of Form 1040) is not allowed to claim the standard deduction; the taxpayer must either itemize deductions or take "0" for the standard deduction. Nonresident aliens cannot claim the standard deduction.