Standard vs Itemized Deduction: Which Should You Take?

Every filer gets to choose: take the standard deduction, a fixed amount based on your filing status, or itemize — add up specific deductible expenses one by one. You should always take whichever number is larger.

2025 standard deduction amounts

Why most people take the standard deduction

Since the standard deduction roughly doubled under the 2017 tax law changes, the majority of US taxpayers now take it — their itemizable expenses simply don't add up to more than the standard amount. It's also far simpler: no receipts, no documentation, no Schedule A.

When itemizing wins

Itemizing tends to make sense if you have a combination of:

• A large mortgage with significant interest paid
• High state and local taxes (though capped at $10,000)
• Substantial charitable donations
• Major unreimbursed medical expenses (above 7.5% of your AGI)

If these add up to more than your standard deduction amount, itemizing saves you money.

A simple test

Add up your mortgage interest, state/local taxes (capped at $10,000), and charitable donations for the year. If that total is less than your standard deduction, don't bother itemizing — take the standard deduction and save yourself the paperwork.

You can't mix and match

It's all or nothing — you either take the full standard deduction, or you itemize every eligible expense on Schedule A. You can't take the standard deduction and also deduct your mortgage interest separately.