Taxpayers who choose to itemize their deductions must file Form 1040 and report them on Schedule A as follows:

• The portion of medical and dental expenses that exceeds 7.5% of the taxpayer's AGI is deductible and reported on lines 1 through 4.
  
  
• Deductible taxes are reported on lines 5 through 9. In the "Taxes You Paid" section, taxpayers can elect to deduct state and local income taxes.
  
  
• Deductible interest is reported on lines 10 through 14.
  
  
• Deductible contributions to qualifying organizations are reported on lines 15 and 16. Taxpayers must keep records of their contributions and must obtain a written acknowledgement for a single contribution of $250 or more.
  
  
• Most qualified miscellaneous expenses are deductible if they exceed 2% of AGI; they are reported on lines 20 through 26. Line 27 is for specific expenses that are deductible regardless of AGI.