Generally speaking, taxpayers should itemize deductions if their total deductions are more than the standard deduction amount. Also, if your standard deduction is zero, the taxpayer should itemize any deductions if :

1)The Taxpayer is married and filing a separate return, and the spouse itemizes deductions.

2)The Taxpayer is a nonresident or dual-status alien during the year. That taxpayer is considered a dual-status alien if he or she were both a nonresident and resident alien during the year.

3)If the Taxpayer is a nonresident alien who is married to a U.S. citizen or resident at the end of the year, that taxpayer can choose to be treated as a U.S. resident and then is entitled to take the standard deduction.


When should taxpayers itemize?
Taxpayers generally may benefit from itemizing your deductions on Schedule A (Form 1040) if the taxpayer:

1) Does not qualify for the standard deduction, or the amount you can claim is limited.

2) Had large uninsured medical and dental expenses during the year, and paid interest and taxes on your home.

3) Had large unreimbursed employee business expenses or other miscellaneous deductions.

4)Had large uninsured casualty or theft losses.

5) Made large contributions to qualified charities.

6) Have total itemized deductions that are more than the standard deduction.

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