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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) Itemized Deductions, but new limitations were added.

New limitations for 2020 still apply to:

  • State and local taxes
  • Home mortgage interest deduction
  • Casualty and theft losses
  • Some charitable contributions

Deductions eliminated in 2018 that were not brought back in 2020:

  • Foreign taxes paid for real estate
  • Home equity loan interest not used to buy, build, or improve your home
  • Most miscellaneous itemized deductions

A number of provisions were extended as part of recent legislation. For a comprehensive list, see 2019 Tax Extenders.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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