Yes, now that you mention income. Publication 17 states:
"Who is subject to limitation?
You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $313,800 if married filing jointly or Schedule A (Form 1040) qualifying widow(er), $287,550 if head of household, $261,500 if single, or $156,900 if married filing separately. Your AGI is the amount on Form 1040, line 38.
Which deductions are limited?
The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions.
- Taxes paid—line 9.
- Interest paid—lines 10, 11, 12 and 13.
- Gifts to charity—line 19.
- Job expenses and certain miscellaneous deductions—line 27.
- Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses.
Which deductions are NOT limited?
The following Schedule A (Form 1040) deductions aren't subject to the overall limit on itemized deductions. However, they are still subject to other applicable limits.
- Medical and dental expenses—line 4.
- Investment interest expense—line 14.
- Gifts by cash or check that you elect to treat as qualified contributions—included on line 16.
- Casualty and theft losses of personal use property—line 20.
- Casualty and theft losses of income-producing property—line 28.
- Gambling losses—line 28."
For more information on itemized deduction limitations, see Schedule A instructions.
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