标准扣除与逐项扣除比较器 — 公式

Standard vs Itemized Deductions

Choose whichever is higher to reduce your taxable income.

2024 Standard Deduction

Filing StatusAmount Single$14,600 Married Filing Jointly$29,200 Head of Household$21,900

Common Itemized Deductions

  • Mortgage interest
  • State & local taxes (capped at $10,000)
  • Charitable contributions
  • Medical expenses (over 7.5% of AGI)

    • 计算示例

    Single filer: $8,000 mortgage, $7,000 SALT, $3,000 charity.

    1. Itemized = $8,000 + $7,000 + $3,000 = $18,000
    2. Standard = $14,600
    3. Itemizing saves $18,000 - $14,600 = $3,400 more