Instruction
friend's discussion :
Itemized deductions are defined as those appropriate expenses on which taxpayers are allowed to claim income tax returns and can be claimed if available. They effectively reduce the taxable income of the taxpayer. It excludes non-resident aliens from claiming them. One example is medical expenses. One is allowed to list it as an itemized deduction when they meet the following condition: if their expenses such as payments to doctors, counselors, and therapists, medical insurance premium and payments for insulin go above 10% of the individual’s Adjusted Gross Income (Chien & Morris, 2017).
Chien, Y., & Morris, P. (2017). State Variation of Tax Deductions. Economic Synopses, 2017(12). doi:10.20955/es.2017.12