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7. Limitation on Itemized Deductions

DOCUMENT ATTRIBUTES

Code Sections
Section 68
Subject Area/Tax Topics
Individual income taxation
Jurisdictions
United States
Tax Analysts Document Number
2017-92849

Under Section 68, the amount of itemized deductions otherwise allowable for the tax year is reduced by the lesser of (1) 3 percent of the excess of adjusted gross income over the "applicable amount," or (2) 80 percent of the amount of certain itemized deductions otherwise allowable for the tax year. Near the end of each year, the IRS issues a revenue procedure containing inflation-adjusted "applicable amounts" used to calculate the limitation for the following tax year. Below are the figures dating back to 1992.

Itemized Deduction Limitations
Tax Year	Applicable Amounts
2018	$320,000	(joint return or a surviving spouse)
	$293,350	(head of household)
	$266,700	(individual who is not married and who is not a surviving spouse or head of household)
	$160,000	(married filing separately)

2017	$318,800	(joint return or a surviving spouse)
	$287,650	(head of household)
	$261,500	(individual who is not married and who is not a surviving spouse or head of household)
	$156,900	(married filing separately)

2016	$311,300	(joint return or a surviving spouse)
	$285,350	(head of household)
	$259,400	(individual who is not married and who is not a surviving spouse or head of household)
	$155,650	(married filing separately)

2015	$309,900	(joint return or a surviving spouse)
	$284,050	(head of household)
	$258,250	(individual who is not married and who is not a surviving spouse or head of household)
	$154,950	(married filing separately)

2014	$305,050	(joint return or a surviving spouse)
	$279,650	(head of household)
	$254,200	(individual who is not married and who is not a surviving spouse or head of household)
	$152,525	(married filing separately)

2013	$300,000	(joint return or a surviving spouse)
	$275,000	(head of household)
	$250,000	(individual who is not married and who is not a surviving spouse or head of household)
	$150,000	(married filing separately)

2009	$166,800	($83,400 for married filing separately)
2008	$159,950	($79,975 for married filing separately)
2007	$156,400	($78,200 for married filing separately)
2006	$150,500	($75,250 for married filing separately)
2005	$145,950	($72,975 for married filing separately)
2004	$142,700	($71,350 for married filing separately)
2003	$139,500	($69,750 for married filing separately)
2002	$137,300	($68,650 for married filing separately)
2001	$132,950	($66,475 for married filing separately)
2000	$128,950	($64,475 for married filing separately)
1999	$126,600	($63,300 for married filing separately)
1998	$124,500	($62,250 for married filing separately)
1997	$121,200	($60,600 for married filing separately)
1996	$117,950	($58,975 for married filing separately)
1995	$114,700	($57,350 for married filing separately)
1994	$111,800	($55,900 for married filing separately)
1993	$108,450	($54,225 for married filing separately)
1992	$102,250	($52,625 for married filing separately)

Sources: Rev. Proc. 2017-58; Rev. Proc. 2015-53; Rev. Proc. 2014-61; Rev. Proc. 2013-35; Rev. Proc. 2013-15; Rev. Proc. 2009-50; Rev. Proc. 2008-66; Rev. Proc. 2007-66; Rev. Proc. 2006-53; Rev. Proc. 2005-70; Rev. Proc. 2004-71; Rev. Proc. 2003-85; Rev. Proc. 2002-70; Rev. Proc. 2001-59; Rev. Proc. 2001-13; Rev. 99-42, Rev. Proc. 98-61; Rev. Proc. 97-57; Rev. Proc. 96-59; Rev. Proc. 95-53; Rev. Proc. 94-72; Rev. Proc. 93-49; Rev. Proc. 92-102, and Rev. Proc. 91-65.

Note: [Rev. Procs. 2009-50, 2011-12, and 2011-52 state that the overall limitation on itemized deductions is not included for 2010-2012.]

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