[20190204]IF11091_2019纳税申报季节（2018纳税年度）：分项扣除额.pdf

https:/crsreports.congress.gov February 4, 20192019 Tax Filing Season (2018 Tax Year): Itemized DeductionsP.L. 115-97, often referred to as “The Tax Cuts and Jobs Act” (TCJA), temporarily changed some personal income tax deductions taxfilers will claim for tax years 2018 through 2026. This In Focus explains the changes made to itemized deductions in P.L. 115-97 and their potential impacts. For more details about the changes enacted by P.L. 115-97, see CRS Report R45092, The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law, coordinated by Molly F. Sherlock and Donald J. Marples. Summary of Current Law Individual tax filers have the option to claim the standard deduction or itemize their tax deductions, typically choosing whichever provides the larger tax benefit. Itemized deductions are available for a diverse set of activities, such as mortgage interest, charitable giving, state and local sales or income taxes, real property taxes, and unreimbursed medical expenses. Itemized deductions are distinguished from “above-the-line” deductions (e.g., IRA contributions, student loan interest) that can be claimed regardless of whether a taxfiler itemizes or claims the standard de