on schedule A which also means you must have enough in other itemized deductions to exceed your standard deduction
Standard deduction 2022
Married filing joint or qualifying surviving spouse $25,900
Single $12,950
Head of Household $19,400
Married filing separately $12,950
Additional age 65 or older or blind for each (not dependents) - double if both conditions are true (MFJ, QSS, MFS) $1,400
Additional age 65 or older or blind (not dependents) - double if both are true (Single, HOH) $1,750
