Source: U.S. Department of the Treasury. Internal Revenue Service
Release: SOI Tax Stats - Historical Data Tables
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 [IMZDDA], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/IMZDDA, June 7, 2023.