Certain expenditures qualify as a deduction for your taxes.
These expenditures are referred to as itemized deductions.
In general, if your total itemized deductions exceed the standard
deduction, you should itemize. This includes these
Most deductions are subject to the 2% of adjusted gross income
(AGI) rule. This means the sum of expenditures greater than 2% of
your total AGI are deductible in the amount that exceeds the 2%.
Medical and dental expenses that are greater than 7.5% of your
total AGI are deductible in the amount that exceeds the 7.5%.
For more information, see the Instructions for Schedule A.