Some itemized deductions are limited to the amount over a percentage of income.
This would include medical expenses to the extent the expenses exceed 7.5% of your Adjusted Gross Income (AGI). In the Tax Reform Act of 2018, state and local income and property taxes are limited to a total of $5,000 for a single person or $10,000 for a married filing joint return.
Standard deductions are higher in 2018, $12,000 for single and $24,000 for married filing joint return.
