In almost all cases, if Schedule A is not in your completed tax return, it is because the Standard Deduction is giving you a lower taxable income than would be obtained using the Itemized Deductions.

As a result of the Tax Cuts and Jobs Act of 2017, the Standard Deduction amounts have been significantly increased. It is likely that fewer than 10% of all taxpayers will find itemizing deductions to be advantageous.

For 2018, the increased Standard Deduction amounts for all filers are:

• Single or Married filing separately—$12,000.
• Married filing jointly or Qualifying widow(er)—$24,000.
• Head of household—$18,000.