Itemized Deductions
Your itemized deductions are the total of the itemized deductions you entered in the calculator, with these modifications:

• Medical expenses are limited to the amount of medical expenses which exceed 7.5% of your adjusted gross income.

• If your income is over $137,300 ($68,650 if married filing a separate return), your itemized deductions are reduced by the smaller of (a) 80% of your itemized deductions other than medical expenses and (b) 3% of the excess of your adjusted gross income over the cutoff.