Between tax years 2013 and 2017, itemized deductions were reduced for some taxpayers depending on AGI and/or filing status.
For 2018, these overall limits no longer applied according to the IRS Instructions for Schedule A (Form 1040), but new limitations were added.
New limitations for 2018 still apply to:
Deductions eliminated in 2018 that were not brought back in 2019:
For more information, see IRS Schedule A (Form 1040) instructions.