Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Itemized Deductions Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. These expenses cannot be claimed as a deductible medical expense:
    • Premiums for life insurance
    • Nonprescription ointment for treating poison oak
    • Vitamins
  2. Antonio volunteers as a receptionist at a qualifying children's community center. He can deduct the fair market value of the hours he spent staffing the center as a charitable contribution.
  3. Howard chooses to itemize his deductions. He can take a deduction of $13,225 for the following that he paid during the tax year:
    • $11,200 for real estate taxes
    • $2,025 for state income taxes withheld