Drake Tax – States Generally: Standard or Itemized Deduction

No individual income tax.

N/A

Yes

Resident and PY Resident – AL > Screen A

Non-Resident – AL > Screen NRA

Yes

AR > Screen A

Yes

AZ > Screen A

Yes

CA > Screen ITEM

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

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

N/A

Yes

Resident – DE > Screen 1

Non Resident and PY Resident – DE > Screen 3

No individual income tax.

N/A

No – Deductions must match the federal return.

N/A

Hawaii determines your deduction based off federal numbers.

N/A (Note: If the option to force the Standard or Itemized is selected on the Fed SCH A screen, then HI will follow that instead of what is determined based off of the federal numbers)

Yes

IA > Screen A

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

N/A

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

N/A

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

N/A

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

Yes

KY > Screen A

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

N/A

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

N/A

No – Deductions must match the federal return.

N/A

Yes

ME > Screen PRNT

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

N/A

Yes

MN > Screen PRNT > Force or Suppress M1SA

Yes – Only if you chose the 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 return deductions must match federal.

MO > Screen 1

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.

MS > Screen A

Yes

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

Yes 

NC > Screen 1

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

N/A

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

No individual income tax.

N/A

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

N/A

No – Deduction must match federal.

N/A

No individual income tax.

N/A

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

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

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

N/A

No – Deductions must match the federal return.

N/A

Yes

OR > Screen A 

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

N/A

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

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

N/A

No individual income tax.

N/A

No individual income tax.

N/A

No individual income tax.

N/A

No – Deductions must match the federal return.

N/A

N/A – Deductions must match federal. 

N/A

N/A – Vermont only has standard deduction.

N/A

No – Deductions must match the federal return.

N/A

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