Standard vs Itemized Deduction Calculator

Reviewed by the CalculatorHub team, edited by James Graham. Based on IRS Publication 17 and Rev. Proc. 2024-40 (2025 amounts). Last verified 15 June 2026.

Every taxpayer can either claim the standard deduction or itemize their deductions, whichever results in a lower tax bill. For 2025, the standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Itemized deductions include mortgage interest, state and local taxes (capped at $10,000), charitable contributions, and qualifying medical expenses. This calculator helps you add up your eligible itemized deductions and compare them to the standard deduction for your filing status so you can choose the option that saves you the most tax.

Filing status

Mortgage interest paid ($)

State and local taxes (SALT, max $10,000) ($)

Charitable contributions ($)

Medical expenses above 7.5% AGI ($)

Standard deduction

$0.00

Total itemized deductions

$0.00

Best deduction to use

Additional deduction vs standard

$0.00

Deduction comparison formula

Itemized total = min(SALT, $10,000) + mortgage interest + charitable + medical
Best deduction = max(standard deduction, itemized total)
Extra savings = itemized total - standard deduction (if positive, itemize)

SALT is capped at $10,000 per return ($5,000 for married filing separately). You should itemize only when total itemized deductions exceed the standard deduction for your filing status.

Common itemized deductions

Mortgage interest on qualified residence loans up to $750,000 of acquisition indebtedness (IRS Publication 936).
State and local income taxes or sales taxes plus property taxes, capped at $10,000 combined.
Charitable contributions to qualified organizations, generally up to 60% of AGI for cash donations.
Unreimbursed medical and dental expenses exceeding 7.5% of your adjusted gross income.
Casualty and theft losses attributable to a federally declared disaster.

Standard vs itemized deduction: frequently asked questions

What is the 2025 standard deduction?

For 2025, the standard deduction is $15,000 for single filers and married filing separately, $30,000 for married filing jointly, and $22,500 for head of household. An additional deduction applies for taxpayers age 65 or older or blind.

What expenses can I itemize?

Common itemized deductions include: state and local taxes (SALT, capped at $10,000), mortgage interest on up to $750,000 of acquisition debt, charitable contributions, and unreimbursed medical expenses exceeding 7.5% of AGI.

Should I always take the higher deduction?

Generally yes, you want to use whichever deduction is larger, since it reduces your taxable income more. However, some taxpayers itemize for state tax purposes even when they take the standard deduction federally, if their state has its own rules.

Is the SALT deduction still capped?

Yes. The Tax Cuts and Jobs Act of 2017 capped the state and local tax (SALT) deduction at $10,000 per return ($5,000 for married filing separately). This cap applies to the combined total of state and local income taxes (or sales taxes) plus property taxes.

Can I change my choice after filing?

You can switch between standard and itemized deductions by filing an amended return (Form 1040-X). However, if your spouse itemizes on a married filing separately return, you must also itemize; you cannot use the standard deduction in that situation.

Official sources

Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.