Which of the following is NOT considered an itemized deduction for individual taxpayers on a U.S. federal income tax return?

• A. Standard deduction
• B. Charitable contributions to qualified organizations
• C. State and local income taxes paid
• D. Mortgage interest paid on a primary residence

Answer: (A)

Verified step by step guidance

1. Understand the concept of itemized deductions: Itemized deductions are specific expenses that taxpayers can deduct from their taxable income if they choose not to take the standard deduction. These deductions are listed on Schedule A of Form 1040.
2. Review the options provided in the question: The options include Standard deduction, Charitable contributions to qualified organizations, State and local income taxes paid, and Mortgage interest paid on a primary residence.
3. Clarify the difference between the standard deduction and itemized deductions: The standard deduction is a fixed dollar amount that reduces taxable income and is not considered an itemized deduction. Taxpayers must choose between the standard deduction and itemizing their deductions.
4. Identify examples of itemized deductions: Charitable contributions to qualified organizations, State and local income taxes paid, and Mortgage interest paid on a primary residence are all examples of itemized deductions that can be claimed on Schedule A.
5. Determine which option is NOT an itemized deduction: Based on the explanation, the Standard deduction is not an itemized deduction because it is a separate method of reducing taxable income.