Itemized deductions
Specific expenses, like mortgage interest, state and local taxes and charity, that you can list and subtract from income instead of taking the standard deduction.
You either take the standard deduction or itemize, whichever is larger. Itemized deductions go on Schedule A. The main ones are state and local taxes (capped at $40,400 for 2026), mortgage interest, gifts to charity and medical costs above 7.5% of adjusted gross income.
Itemizing only helps if your total is more than your standard deduction. Keep receipts and statements, because the IRS can ask you to prove each item.
Example
A single filer with $10,200 of mortgage interest, $7,300 of state and property taxes and $1,075 of countable charity has $18,575 of itemized deductions, more than the $16,100 standard deduction.