Itemized vs Standard Deduction Calculator
Should you itemize or take the standard deduction? Enter your filing status, income, and deductions to find out which option saves you more in federal tax for 2025 or 2026.
Recommendation
Itemize Your DeductionsSaves you $55 in federal tax
Income tax + property tax combined
Only amount above 7.5% of AGI qualifies
| Standard | Itemized | |
|---|---|---|
| Deduction Amount | $15,750 | $16,000 |
| Federal Tax | $13,449 | $13,394 |
| Difference | Itemizing saves $55 | |
| Category | Entered | Allowed | Note |
|---|---|---|---|
| State & Local Taxes (SALT) | $6,000 | $6,000 | — |
| Mortgage Interest | $8,000 | $8,000 | — |
| Charitable Donations | $2,000 | $2,000 | — |
| Medical Expenses | $0 | $0 | — |
| Other Deductions | $0 | $0 | — |
| Total Itemized Deduction | $16,000 |
Standard deduction amounts reflect 2025 federal tax law. The SALT deduction is subject to a cap that varies by filing status and income level. Medical expenses are deductible only to the extent they exceed 7.5% of your AGI. Charitable contributions are limited to 60% of AGI for cash donations. This calculator provides estimates — consult a tax professional for your specific situation.
Edit inputs ↑Frequently asked questions
What is the standard deduction for 2025?
For 2025, the standard deduction is $15,750 for single filers, $31,500 for married filing jointly, $15,750 for married filing separately, and $23,625 for head of household (updated per the One Big Beautiful Bill Act). Additional amounts are available for taxpayers age 65 or older ($2,000 single/HoH, $1,600 married) or blind (same amounts).
What is the SALT deduction cap?
For 2025 the State and Local Tax (SALT) deduction is capped at $40,000 ($20,000 if married filing separately), raised from $10,000 by the One Big Beautiful Bill Act (OBBBA). The cap phases down for modified AGI above $500,000 ($250,000 MFS), reverting toward the $10,000 floor for high earners. The cap covers the combined deduction for state income taxes, local income taxes, and property taxes.
When should I itemize instead of taking the standard deduction?
You should itemize when your total allowable itemized deductions exceed the standard deduction for your filing status. This is most common for homeowners with large mortgage interest payments, taxpayers in high-tax states, those who make significant charitable contributions, or people with substantial medical expenses exceeding 7.5% of their AGI.
Can medical expenses be itemized?
Yes, but only the amount of qualifying medical expenses that exceeds 7.5% of your adjusted gross income (AGI) is deductible. For example, if your AGI is $100,000, only medical expenses above $7,500 count toward your itemized deductions.
If one spouse itemizes, must the other?
Yes. If you file as Married Filing Separately and one spouse itemizes deductions, the other spouse must also itemize — they cannot take the standard deduction. This rule prevents couples from double-dipping.