As of 2013, the IRS started limiting itemized deductions depending upon AGI threshold amounts.  The threshold amounts for 2016 are as follows:


 Filing Status AGI Threshold (more than)
 Married Filing Joint $311,300.00
 Qualified Widow(er)  $311,300.00
 Head of Household $285,350.00
 Single  $259,400.00
 Married Filing Separately



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