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Standard Deduction vs Itemized Deduction – What’s The Difference?

The Most Common Tax Question: Which Deduction Should You Take?

Every taxpayer has the same decision to make when filing a federal return:
Do you take the standard deduction or do you itemize?

The right choice depends on your situation and how much you spent on deductible items like mortgage interest, medical bills, state taxes, or charity.

The IRS lets you choose whichever gives you the bigger tax benefit.

What Is the Standard Deduction?

The standard deduction is a flat amount the IRS lets you subtract from your taxable income. You do not need to prove expenses, save receipts, or calculate anything complicated.

The amount is based on:

  • your filing status
  • your age
  • whether someone can claim you

Most people take the standard deduction because it is simple and already built into modern tax software.

What Does Itemizing Mean?

Itemizing means listing eligible deductible expenses such as:

  • mortgage interest
  • medical expenses above the IRS limit
  • state and local taxes (SALT)
  • property taxes
  • charitable donations

You list these on Schedule A, attach receipts if needed, and compare the total to the standard deduction.

If your itemized deductions are higher than the standard deduction, itemizing may lower your tax bill.

Which Option Saves You the Most Money?

Think of it like this:
Standard deduction is automatic.
Itemizing requires proof, but might save more.

Example:

  • Standard deduction: $29,200 for a married couple (example year)
  • Itemized deductions: $22,000
    You would take the standard deduction because it’s higher.

But if your itemized deductions were:

  • Mortgage interest: $14,000
  • Property tax: $6,000
  • Charitable donations: $3,000
  • Total: $23,000
    You would itemize because it reduces your taxable income more than the standard deduction.

When Should You Itemize?

You should consider itemizing if:

  • you own a home with a mortgage
  • you paid a lot in property tax
  • you had very large medical bills
  • you made large charitable contributions
  • you live in a high-tax state

In these cases, deductions can add up quickly.

When the Standard Deduction Makes More Sense

Most taxpayers fall into this group. It’s fast, automatic, and requires no record-keeping. If your expenses don’t add up to more than the standard deduction, itemizing won’t help you.

Can You Switch Each Year?

Yes.
This choice is made every year based on your current situation. Some years you might itemize, others you might not. The IRS lets you choose whichever works best each filing season.

The standard deduction is simple and automatic. Itemizing takes more work, but it can be worth it if you had large deductible expenses.

The key is comparing both options, not guessing.

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