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Individual Income Tax Guide

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Line 29 – Total Itemized Deductions: If your adjusted gross income (line 38, Form 1040) is less than or equal to $155,650 for taxpayers filing married filing separately, $259,400 if filing single, $285,350 if filing head of household, or $311,300 if filing married filing jointly, check the “no” box and and enter the total of the amounts from lines 4, 9, 15, 19, 20, 27, and 28 on line 29

If your adjusted gross income (line 38, Form 1040) is greater than the amount listed above for your filing status, your itemized deductions are subject to phaseout. Check the “yes” box and use the Itemized Deductions Worksheet to calculate the amount after phaseout that you should enter on line 29.

Line 30 – Election to Forgo Standard Deduction: It may be more advantageous for state tax or other purposes for you to itemize your deductions even though your itemized deductions are less than your standard deduction. You can elect to itemize your deductions instead of taking the standard deduction by checking the box on line 30.

Schedule A, Lines 29 & 30

Chap. 16 - Schedule A : Total Itemized Deductions