Standard vs Itemized Deduction Calculator
Determine whether to take the standard deduction or itemize for 2025 tax year
Updated for OBBBA 2025 provisions
Taxpayer Information
Potential Itemized Deductions
Deductible only above 7.5% of AGI
Capped at $40,000 per OBBBA
On loans up to $750,000
Up to 60% of AGI
Optional Deductions
Recommendation
Take Standard Deduction
You'll save $15,750 more by taking the standard deduction
Deduction Breakdown
Total Tax Benefit
Important Notes:
- • Educational estimate only - not tax advice
- • Based on 2025 OBBBA tax law provisions
- • Medical expenses are deductible only above 7.5% of AGI
- • SALT capped at $40,000 with phase-out above $500,000 MAGI
- • Mortgage interest limited to debt of $750,000 or less
- • Casualty losses only for federally declared disasters
- • Gambling losses limited to 100% and capped at winnings
- • Miscellaneous deductions remain disallowed
- • Consult a tax professional for personalized guidance
Last updated: October 2025
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Understanding Standard vs. Itemized Deductions
Every filer gets to reduce taxable income by either a fixed standard deduction or the sum of specific itemizable expenses — whichever is larger. Since the 2017 Tax Cuts and Jobs Act nearly doubled the standard deduction, most filers have taken the standard route by default. But OBBBA's increase of the SALT cap from $10,000 to $40,000 changes that math for many households, particularly in high-tax states, making it worth re-checking each year rather than assuming.
This calculator adds up your actual itemizable expenses — medical, state and local taxes, mortgage interest, charitable giving, casualty losses, and more — against the correct standard deduction for your filing status, age, and year, so you can see the winner in dollar terms.
How This Calculator Works
Enter your AGI, filing status, age/blindness status (which increase the standard deduction), and your actual medical, SALT, mortgage interest, charitable, casualty, gambling, and investment interest expenses for the selected tax year. The calculator applies the correct 7.5%-of-AGI medical threshold, the year's SALT cap, and other itemization rules, then compares your itemized total against the standard deduction to show which one saves you more.