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Itemized/Standard Deduction

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  4. Phase-out of itemized deductions

Phase-out of itemized deductions

There is a phase-out of itemized deductions for taxpayers with AGI above $259,400 (individual filers), $311,300 (MFJ) and $285,350 for head of households. The total reduction can not be more than 80% of the gross itemized deductions.

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