Even if the total of the itemized deductions is lower than the standard deduction,a taxpayer should choose to itemize on his or her tax return.

Itemized Deductions

Expenses allowed by the IRS that can be deducted from adjusted gross income to reduce taxable income, including charitable donations, medical expenses, and mortgage interest.

Standard Deduction

The portion of income not subject to tax, set by the IRS, that can be used to reduce your taxable income if you choose not to itemize deductions.