Chapter 2
Itemized Deductions are only deductible on Schedule A, if Form 1040 [long form] is filed. Only claim Itemized deductions if they . EXCEED. the Standard deduction amount. Overall Limitation on itemized deductions. Reduce itemized deductions by 3% of the Amount AGI Exceeds $287,650/$313,800 (Single/MFJ) but not to exceed 80% of Total Itemized ... ................
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