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Module 10 of the Tax Layer Probe basic income tax preparation course focuses on itemized deductions for filing 2018 tax returns. Itemized deductions are taken on Schedule A. The IRS allows each taxpayer a standard deduction based on filing status, but some may benefit from itemizing deductions. For 2018 tax returns, the standard deduction has increased substantially. Itemized deductions reduce taxable income based on personal expenses. If total itemized deductions exceed the standard deduction, taxable income and tax decrease. Keeping track of expenses, meeting income thresholds, and satisfying deductibility limits are important. Schedule A allows deductions for medical care, taxes, interest payments, and charitable contributions.