Itemized Deduction Checklist

(A List of Common Deductions)

Updated for the 2023 Tax Year

(A Customized Tax Organizer is available for all existing clients upon request.  A general tax organizer is available on the client management page.)

Tax Tip:  Always provide your deductions!

Medical Expenses:

Only Taxpayers obtaining health insurance through the "Marketplace" are required to provide proof of insurance via a tax form 1095-A.  If you purchased health insurance through also known as the Affordable Care Act, you must provide tax form 1095-A.  See the link on our website for instructions on obtaining this tax form.  

If Medical Insurance is paid through an employer or you have insurance through a retirement plan or social security you do not need to provide proof of health insurance for 2023 tax returns. For only those who private pay for their health insurance, provide the total costs of health insurance and proof of health insurance. 

Medical & Dental Insurance (do not include pre-tax plans)   ________________________________
Long-Term Care Insurance (Taxpayer)______________________(Spouse)___________________

Prescription Drugs _______________________________________________________________
Payments to Doctors, Dentists & Other Medical Care Providers _____________________________
Payments to Hospitals ____________________________________________________________
Costs of Medical Supplies, Eyeglasses, Wheelchairs, etc _________________________________
Mileage to and from Doctor/Dentist/Therapy/Other Medical/Dental  ___________________________

Private Sitters:  Please contact me for a brochure on deducting the costs of private sitters. 

Taxes paid in 2023:
Property taxes on your home and other real estate not used for business______________________
(If paid through your mortgage company, information will be on Form 1098, mortage interest statement.)

Cost of car tags - ad valorem tax portion only ___________________________________________
(Boat tags do not qualify)

Local Taxes (fire dues, library dues, other local taxes) ____________________________________


Interest Paid - Home Mortgage Interest - Provide Form 1098, mortgage interest statement

If you sold a Home, Bought a Home or Refinanced - Provide the Settlement Statement commonly known as an ALTA form.



FROM THE QUALIFYING CHARITY.  To comply with IRS regulations, proof must be provided.

Non-Cash Contributions - use values at this site:
*Amounts of $500 or greater must be confirmed by charity.  All clients contributing more than $499 in non-cash items should provide values using the valuation guide on the website indicated above.

Volunteer Miles - Provide the total miles driven for volunteer services rendered for a church or other 501(c)3 non-profit organization.

Employees cannot take a deduction for employee-related expenses on the federal return.  Your state may offer (limited) deductions for these expenses.

Miscellaneous:  All employee related business expense deductions were eliminated for tax years 2018-2025 under
the Tax Cut & Jobs Acts (TCJA) passed in Dec, 2017.

Work uniforms (specialty clothing, includes drycleaning) Employee expenses are not deductible on 2023 federal returns. 
Self-employed individuals may take a deduction for these costs.

Union Dues Employee expenses not deductible on 2023 returns.

Small Tools and supplies purchased for work:  Employee expenses not deductible on 2023 returns. 
Self-employed persons operating a valid business may take a deduction for qualified expenses.

Office in Home and employee-related business expense - Employee related business expenses not deductible on 2023 returns.
Self-employed persons operating a valid business, with said business reporting a profit, may deduct qualified expenses.
Also provide:

Child Care (provider statement)

Tuition (Form 1098-T)

Student Loan Interest

This listing is a common deductions checklist and is not intended to replace comprehensive tax planning.   Information may change without advanced notice due to continued legislative changes (tax law revisions).

Energy Credits:  Energy credits are not an itemized deduction.  You may receive an energy credit for qualifying expenditures even if you do not itemize.  See 'energy credits' tab on this website for details on new energy tax credits.

Myra B. Carlisle, CPA
Myra Carlisle & Company, PC
205-884-4829 (Text or voice)

IRS Circular 230 Notice: This written advice is not intended to be used, and cannot be used by anyone,  for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax provisions.