P1-U12 · PART 1 · SOURCE CYCLE 2026-2027
Standard and Itemized Deductions
How to complete this unit
This unit uses 10 source-gated recall cards and 14 admissible practice questions. Complete the sequence in order; the unreleased wiki prose remains outside the learner path.
- 1 · LearnBuild the rule
Answer each recall prompt before opening it. Then learn the exact rule, test the controlling facts through four quick challenges, explore common questions, and finish with one own-words teach-back.
- 2 · ApplyUse it in context
Complete at least 14 mapped questions over two sessions. Review the explanation even when the answer is correct.
- 3 · ProveTest readiness
Use the Part 1 mock under time pressure. Return here for every flagged or missed concept before the next attempt.
Verified recall questions
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here. Stable unit ownership gathers this lesson across 1 textbook collection.
Q1.What portion of medical expenses may be deducted on Schedule A?
Only qualified medical expenses exceeding 7.5% of adjusted gross income.
Q2.What security requirement applies to deductible home mortgage interest?
The mortgage must be a secured debt on a qualified home in which the taxpayer has an ownership interest.
Q3.Recall the rule for this EA objective in Deductions And Credits: Nonbusiness casualty and theft losses
When attributable to a federally declared disaster, subject to the applicable rules
Q4.Recall the rule for this EA objective in Deductions And Credits: Itemized deductions for Form 1040-NR
Schedule A (Form 1040-NR)
Q5.What is the standard deduction?
a fixed amount based on filing status that reduces taxable income without itemizing additional standard deduction amounts may apply for age 65 or older or blindness some taxpayers must itemize, including certain MFS filers when the spouse itemizes
Q6.What medical expenses are generally deductible as itemized deductions?
unreimbursed medical and dental expenses exceeding the applicable AGI percentage floor qualifying costs include diagnosis, cure, mitigation, treatment, or prevention of disease and qualified long-term care cosmetic procedures are generally nondeductible unless necessary to correct a deformity from disease, accident, or surgery
Q7.What is the state and local tax itemized deduction?
individuals may deduct state and local income taxes or general sales taxes, plus state and local real-property taxes and certain personal-property taxes the total SALT deduction is subject to the federal dollar cap for the years it applies foreign real-property taxes are not included in that SALT category
Q8.What are the basic requirements for a charitable contribution deduction?
the gift must be to a qualified organization the taxpayer generally needs contemporaneous written acknowledgment for contributions of $250 or more percentage-of-AGI limits apply by gift type and organization type contributions of property require special valuation and substantiation rules
Q9.Which of the following taxpayers must itemize their deductions?
Gabriel, whose wife Melinda files a separate return and itemizes her deductions.
Q10.Which of the following home improvements cannot be deducted as a medical expense?
An elevator that costs $15,000 but adds $20,000 to the value of the home.
Ready to move on?
- ▸ Explain at least 80% of these 10 rules without opening the answer, twice on different days.
- ▸ Score 80% across 14 or more mapped questions over two sessions, not one memorized round.
- ▸ Complete a timed Part 1 mock and return to this unit if its concepts remain flagged or missed.
Use these checks to choose your next study action. They do not predict a PSI scaled score.