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In 2013, the IRS began limiting itemized deductions. For 2017, itemized deductions may be reduced for taxpayers with Adjusted Gross Income (AGI) above:

  • $313,800 for married filing joint or qualifying widow(er)
  • $287,650 for head of household
  • $261,500 for single
  • $156,900 for married filing separate

If your AGI exceeds the amount listed for your filing status, your itemized deductions will be reduced by the lesser of:

  • 3% of the AGI above the amount listed for your filing status or
  • 80% of the amount of itemized deductions otherwise allowable

This reduction does not apply to medical and dental expenses, investment interest, or casualty or theft losses.


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