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Module 10 of the tax preparer course covers itemized deductions for filing 2018 tax returns. These deductions are taken on Schedule A, with the option to itemize if it results in a better tax break. The standard deduction has increased significantly for 2018. Itemized deductions allow for reduction of taxable income based on personal expenses. If total itemized deductions exceed the standard deduction, taxable income and tax owed are lowered. Schedule A permits deduction of medical expenses, taxes, interest payments, and charitable contributions.