 This is actually on the 1040SR for older filers and it has a little bit more detail about the deductions. So you can see the itemized deductions which are important. I mean sorry the standard deduction which is important when thinking about itemized deductions because these are the hurdles that would have to be cleared. So for a single filer 13850 generally if you double that for married you get to the 27,007 that's how you might memorize it you could say well it's around 13850 for single doubling that gets you to the 27,700 head of household in between 20,800 and then if you had if you're over a certain age or blind then you got these added amounts to them. So if they were single and they checked one of those two things over a certain age or blind if it was just one 157 to 17,550 from the original 13850 if married then you have a combination of four between the two of them over a certain age and blind. So if they were one two three or four twenty nine two thirty thousand seven thirty two two thirty three three and qualified surviving spouse so that would be someone died so it's similar to the married and then head of household like in between you can have the one or two of those items checked. So that's the general idea you're going to use schedule a for form 1040 to figure your itemized deductions in most cases your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. So the general idea you calculate your itemized deductions and then you see if they're greater than the standard deductions if so you take the itemized if not you take the standard. Now of course in practice is it worthwhile to try to really dig down on all of like your medical expenses and whatnot but it might not or like other kind of expenses for charity and this kind of stuff tracking all of this stuff for itemized deductions if you're nowhere near being able to itemize it might not be worth it and that's one of the questions that come up in practice in terms of the data input and of course in advising customers and clients in terms of how much time they should be putting into thinking about these itemized deductions how close are they to be itemizing. So if you itemize you can deduct a part of your medical and dental expenses and amounts you paid for certain taxes interest contributions and other expenses you can also deduct certain casualty and theft losses. So we'll go into those in more detail in future presentations if you and your spouse paid expenses jointly and are filing separate returns for 2023 see publication 504 to figure the portion of joint expenses that you can claim as itemized deductions. So if you're married filing joint note that you have to clear that threshold of the standard deduction in order to itemize what this IRS will be skeptical of are trying someone trying to say they're married but now they're going to file separately one person taking the itemized deductions getting the benefit of the larger itemized deductions and the other person taking like the standard deduction trying to split it in a way that's going to be beneficial that's what the iris is always going to be skeptical of for married couples remembering then that when married you don't have the option of just going back to head of household or single you only have the option of going back to the married filing separate unless there's like a divorce or separation and the married filing separate is often going to have these limitations because the iris is going to think it's that the couple is going to do like manipulative things right to split up in certain cases if there's tax advantages taking advantage of things like income thresholds and whatnot caution don't include on schedule a items deducted elsewhere such as on form 1040 1040 s r or schedule c e or f now some of the things on the schedule a can be a little bit tricky because you might be able to deduct them in other places sometimes this is a good point or a good time to think about the general concept of what should be deductible or what would be making sense to be deductible for an income tax type of system so remember we're taxing income so that means that you would think the natural type of deduction would be those things that you needed to expand in order to generate income a concept you can see most clearly on the schedule c with business income