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16450: States Generally - Standard or Itemized Deduction


State Returns Generally

The standard deduction was taken on the federal return; can the taxpayer elect to itemize on the state return (or vice versa)?


Some states allow the deduction type taken on the state return to differ from the federal deduction type (standard or itemized). The following table summarizes state guidelines and the state-specific data entry that can be used to force the desired deduction, when available. Review the state instructions for other guidelines and limitations. 

Note: This table is based on the state-specific 2018 instructions and Drake18 data entry. 

State

State deduction type allowed to differ from Federal deduction type?

Data Entry Screen Used to Force Different Deduction From Federal

Resource

AL

Yes

Resident and PY Resident – AL > Screen A

Non-Resident – AL > Screen NRA

AL DOR Individual Instructions

AK

No individual income tax

N/A

N/A

AZ

Yes

AZ > Screen A

AZ DOR Individual Instructions

AR

Yes

AR > Screen A

AR DOR Individual Instructions

CA

Yes

CA > Screen ITEM

CA FTB Individual Instructions

CO

N/A Colorado does not have a standard or itemized deduction. Instead, it starts with the federal taxable income, since the deductions have already been taken out. Some other various lines have accompanying worksheets to determine if an item that normally would be on the itemized deductions can still be taken, when the federal standard deduction was taken.

N/A

CO DOR Individual Instructions

CT

N/A Connecticut does not have a standard or itemized deduction. Instead, it starts with the federal taxable income, since the deductions have already been taken out.

N/A

CT DOR Individual Instructions

DE

Yes

Resident – DE > Screen 1

Non Resident and PY Resident – DE > Screen 3

DE DOR Individual Instructions

FL

No individual income tax.

N/A

N/A

GA

No – Deductions must match the federal return.

N/A

GA DOR Individual Instructions

HI

No – Hawaii determines your deduction based off federal numbers.

N/A

HI DOR Individual Instructions

ID

No – Idaho uses the federal standard or itemized amounts, whichever is greater. Unless one of the exceptions apply, see DOR link instructions.

N/A

ID DOR individual Instructions

IL

N/A – Illinois does not have a standard or itemized deduction

N/A

IL DOR Individual Instructions

IN

N/A – Indiana does not have a standard or itemized deduction

N/A

IN DOR Individual Instructions

IA

Yes

IA > Screen A

IA DOR Individual Instructions

KS

Yes – Only if you took the itemized deduction on the federal. If you took the standard deduction on the federal, you MUST take the standard deduction in your state return.

KS > Screen 40

KS DOR Individual Instructions

KY

Yes

KY > Screen A

KY DOR Individual Instructions

LA

N/A – Louisiana pulls the federal amounts to determine their deduction.

N/A

LA DOR Individual Instructions

ME

Yes

ME > Screen PRNT

ME DOR Individual Instructions

MD

No – Deductions must match the federal return.

N/A

MD DOR Individual Instructions

MA

N/A – Massachusetts does not have a standard or itemized deduction.

N/A

MA DOR Individual Instructions

MI

N/A – Michigan does not have a standard or itemized deduction.

N/A

MI DOR Individual Instructions

MN

Yes

MN > Screen PRNT > Force or Suppress M1SA

MN Individual Instructions

MS

Yes

MS > Screen A

MS DOR Individual Instructions

MO

Yes – Only if you chose itemized deduction on the federal return, you may choose standard for the state. If you were required to itemize the federal, then you MUST itemize your state. All Non-Resident returns deduction must match the federal.

MO > Screen 1

MO DOR Individual Instructions

MT

Yes

Force Standard – MT > Screen 1
Force Itemized -
MT > Screen SCH3

MT DOR Individual Instructions

NE

Yes – If you took the standard deduction on the federal, you MUST take the standard deduction on the state. If you took the itemized deduction on the federal, you have the option of the standard on the state, if it is higher.

No override, the software will automatically take the standard if it is higher than the itemized

NE DOR Individual Instructions

NV

No individual income tax.

N/A

N/A

NH

No individual income tax.

N/A

N/A

NJ

N/A – New Jersey does not have a standard or itemized deduction.

N/A

NJ DOR Individual Instructions

NM

No – Deductions must match the federal return.

N/A

NM DOR Individual Instructions

NY

Yes – The state will take the larger state version of the deduction.

NY > Screen 7 > complete screen for software to determine higher deduction.

NY DOR Individual Instructions

NC

Yes

NC > Screen 1

NC DOR Individual Instructions

ND

N/A – North Dakota does not have a standard or itemized deduction.

N/A

ND DOR Individual Instructions

OH

N/A – Ohio does not have a standard or itemized deduction, They have their own schedule A.

N/A

OH DOR Individual Instructions

OK

No – Deductions must match the federal return.

N/A

OK DOR Individual Instructions

OR

Yes

OR > Screen PRNT > Force Schedule A

OR DOR Individual Instructions

PA

N/A – Pennsylvania does not have a standard or itemized deduction.

N/A

PA DOR Individual Instructions

RI

N/A – Rhode Island does not recognize the federal itemized schedule, instead they have their own standard deduction and exemptions.

To Force the RI Standard Deduction or Exemption – RI > Screen 40

RI DOR Individual Instructions

SC

No – South Carolina begins with the federal taxable income, after the deductions have been taken out.

N/A

SC DOR Individual Instructions

SD

No individual income tax.

N/A

N/A

TN

No individual income tax.

N/A

N/A

TX

No individual income tax.

N/A

N/A

UT

No – Deductions must match the federal return.

N/A

UT DOR Individual Instructions

VT

N/A – Vermont only has standard deduction.

N/A

VT DOR Individual Instructions

VA

No – Deductions must match the federal return.

N/A

VA DOR Individual Instructions

DC

No – Deductions must match the federal return.

N/A

DC DOR Individual Instructions

WV

N/A – West Virginia does not have a standard or itemized deduction.

N/A

WV DOR Individual Instructions

WI

N/A – Wisconsin gives standard deduction plus an itemized deduction credit for the excess deductions

You can force the supporting schedules if needed – WI > Screen OPT

WI DOR Individual Instructions

 


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