You should itemize if your total deductions (SALT, mortgage interest, charitable donations) exceed the 2026 standard deduction: $16,100 for single filers, $32,200 for married filing jointly, $16,100 for married filing separately, or $24,150 for head of household. With the $40,400 SALT cap under the One Big Beautiful Bill Act, itemizing is worth checking for more households than in prior years.
The SALT (State and Local Tax) deduction cap is $40,400 for 2026 under the One Big Beautiful Bill Act — or $20,200 if you're married filing separately (half-cap). The cap was $10,000 through 2024, jumped to $40,000 for 2025, and increases 1% per year. It phases down for taxpayers with modified AGI above $505,000 ($252,500 MFS) and returns to $10,000 ($5,000 MFS) in 2030 unless Congress extends it.
Itemize when your combined deductible expenses — SALT (capped at $40,400), mortgage interest, charitable contributions, and certain medical expenses — exceed your standard deduction. For most households that's $16,100 (single) or $32,200 (married filing jointly). The calculator above runs this math automatically once you enter your numbers.
Starting in 2026, the One Big Beautiful Bill Act added a 0.5% of AGI floor on itemized charitable contributions. Only the portion of your giving above 0.5% of your AGI is deductible if you itemize. For example, at $100,000 AGI, the first $500 of charitable giving is no longer deductible. This applies to both cash and non-cash donations. It is a small but real drag on modest itemizers, and our calculator does not yet subtract this floor from your results.
Yes — starting in 2026, non-itemizers can deduct up to $1,000 (single) or $2,000 (married filing jointly) of cash charitable contributions without itemizing. Only cash counts — stock, non-cash goods, and donor-advised fund contributions are excluded. If you take the standard deduction and give cash, this deduction is new for you.
Yes. Contributions to IRS-qualified 501(c)(3) charities are tax deductible. If you itemize, both cash and non-cash donations (clothing, furniture, household goods at fair market value) count. For 2026, non-itemizers can also deduct up to $1,000 ($2,000 married filing jointly) of cash gifts on top of the standard deduction. Non-cash donations over $500 require IRS Form 8283, and the new 0.5% of AGI floor applies to itemized charitable giving in 2026.
Yes. Clothing, furniture, electronics, and household items in good used condition are deductible at fair market value when you itemize. Many households donate $1,000–$5,000+ in non-cash items a year but under-report because they don't track FMV. Non-cash donations over $500 require IRS Form 8283; over $5,000 per item or group requires a qualified appraisal. See our Goodwill donation value guide for category ranges.
Yes, property taxes are deductible as part of the SALT deduction when you itemize — this includes real estate tax on your home and personal property tax on vehicles in states that charge it. Property taxes combine with state income tax (or sales tax) under the SALT cap, now $40,400 for 2026. Enter your property taxes in the calculator above to see how they affect your itemization decision.