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income tax 2020 itemized deductions schedule a overview come in relax with income tax 2020 itemized deduction schedule a overview when thinking about our income tax equation were going to be down here in the itemized deductions one of what we could refer to as the below the line deductions remembering that our income tax equation can basically be broken out into two parts the top part being a modified income statement the bottom half then being the calculation of the tax and application of the payments and the credits to get down to the tax refund or amounts due at the bottom line were still going to be up top in the income statement type of format of the income tax equation this time were not looking at those above the line deductions which could be called adjustments to income but rather the below the line deduction so when you hear the term below the line deductions youre thinking of either the greater of either the standard deduction or the itemized deductions the itemized ded