Publication 4491 Itemized Deductions

This lesson provides links to resource materials and practice to help you determine if a taxpayer should itemize deductions.

Begin this lesson by reviewing the Itemized Deductions lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Itemized Deductions lesson:

• Determine if a taxpayer should itemize deductions
• Determine the type of expenses that qualify as itemized deductions
• Accurately report itemized deductions on Schedule A, Itemized Deductions
• Explain the recordkeeping requirements for claiming charitable contributions