Deductions

[2206456RJ]

My 2020 AGI is 1/5 of what it normally is and with the standard deduction i will pay $0 federal and state tax.

Question is will I be able to carry over the $45,000 worth of deductions (or a portion thereof) from 2020 to2021 OR will they just be lost?

[MinhT1]

Of the itemized deductions that you did not use in 2020, only charitable donations (if any) can be carried forward to future years if they exceed 60% of your adjusted gross income.

Other deductions such as Medical expenses, mortgage interest or state and local taxes are lost if not used.