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Itemize |
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To individually state each item or article. Frequently used in tax accounting, an itemized account or claim separately lists amounts that add up to the final sum of the total account on claim. |
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Interest attributable to a trade or business or to property held for the production of income may be deducted by itemizers and nonitemizers alike, but is subject to the various ancillary restrictions, such as those governing passive activity losses (Sec. As the standard deduction increases each year and fewer expenses qualify as itemized deductions, itemizers and marginal itemizers typically become marginal itemizers and nonitemizers, respectively. A deduction for student loan interest is available to itemizers |
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