Includes itemized deductions not shown separately in this table, including "miscellaneous expenses" after limitation and for employee moving expenses. In general, total itemized deductions were limited for certain high-income taxpayers. This limitation was indexed for inflation.
For additional information about the return filing requirements, see the annual reports, Statistics of Income-Individual Income Tax Returns at https://www.irs.gov/uac/soi-tax-stats-historical-data-tables.
U.S. Department of the Treasury. Internal Revenue Service, Individual Income Tax Filing: Itemized Deductions [IMZDD], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/IMZDD, March 17, 2018.