Itemized Deductions Job Aids

To help determine the taxpayer's correct standard deduction, and to ensure accurate reporting of the standard and itemized deductions, use the appropriate charts and interview tips found in the Volunteer Resource Guide, Tab F, Deductions.

The following job aids from Publication 4012, Tab F, Deductions, can help you determine which taxpayers should take the standard deduction and what the amount should be:

• Persons Not Eligible for the Standard Deduction – Interview Tips
• Interview Tips – Itemized Deductions
• Schedule A – Itemized Deductions