The National Directory of Certified Public Accountants

Ask A CPA - Itemized/Standard Deduction

Phase-Out Of Itemized Deductions

There is a phase-out of itemized deductions for taxpayers with AGI above $259,400 (individual filers), $311,300 (MFJ) and $285,350 for head of households. The total reduction can not be more than 80% of the gross itemized deductions.

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