Which Deductions?

Itemized deductions are subtractions from a taxpayer's adjusted gross income (AGI) that reduce the amount of income that is taxed.

Itemized deductions that apply to exempt Puerto Rico income are not deductible.

Deductions that do not apply to a specific type of income are deductible. These deductions include alimony payments and certain itemized deductions, such as:

• Medical expenses
• Charitable contributions
• Real estate taxes
• Mortgage interest on the taxpayer's home