Total Itemized Deductions

This is the amount of itemized deductions allowed for regular tax. It is calculated as the sum of the itemized deductions entered less the disallowed itemized deductions. Deductions may be disallowed for a few reasons. Only the part of medical expenses that exceeds 7.5% of AGI is allowed. Deductions subject to the 2% of AGI limitation are only allowed on the portion that exceeds 2% of AGI. And if you have higher income, the total of your deductions is reduced to a small number; you'll still get the standard deduction for your filing status whenever it is larger.