This course explains the tax deductions reported on Schedule A (Form 1040), the form used to claim personal expenses that qualify to reduce taxable income. Although many taxpayers rely on the standard deduction, tax professionals must understand when itemizing provides a greater benefit and how to apply those rules accurately.

You’ll learn how personal taxes are limited or phased out, and how the Internal Revenue Code governs each category. The course also covers how state and local tax deductions interact with income thresholds and AGI limits.

Through real-world examples and straightforward explanations, you’ll see how itemized deductions work in practice and how they can significantly affect a taxpayer’s final result.