You should itemize deductions if your allowable itemized deductions are greater than your standard deduction for the taxable year. You must itemize deductions because you can't use the standard deduction.
A person is not allowed to claim the standard deduction if the following situations applies:
- A married person files married filing separately and the other spouse itemize deductions.
- An individual files a tax return for a period of less than 12 months because their annual accounting period has changed.
- A person is a nonresident alien or a dual-status alien during the year. However, nonresident aliens, who are married to a U.S. citizen or resident alien at the end of the year and who choose to be treated as U.S. residents for tax purposes, can take the standard deduction.
- An estate or trust, common trust fund, or partnership.
If any of the above circumstances apply to you, then you had to itemize. Otherwise, your tax accountant had itemize to give you the best tax benefit.
Please note, for tax year 2018 you should carefully weigh itemizing as opposed to claiming the standard deduction. The Tax Cuts and Jobs Act has substantially increased the standard deduction for each filing status. TurboTax will recommend the option you should choose, but the ultimate decision is yours.
