Itemized deductions are certain expenses that a taxpayer can use to lower their income tax liability. Generally, a taxpayer must decide whether to itemize deductions or to use the standard deduction. Itemized deductions should be used if the allowable itemized deductions total more than a standard deduction. However, some taxpayers must itemize deductions because they do not qualify for the standard deduction. The categories of itemized deductions include: medical and dental expenses, state and local income taxes, or sales tax, real estate and personal property taxes, home mortgage and investment interest, charitable contributions, casualty and theft losses, job expenses, and miscellaneous deductions.