States that Allow Itemized Deductions

[Kram BergGold]

More and more states are allowing taxpayers to claim Medical or Charity deductions with or without itemizing on the Federal return. I would like Tax Pros from every state to contribute to this thread so we can compile a complete list of the states which allow these deductions. I will start with MA
Medical is allowed if you itemize on Federal
Starting in 2021 MA will allow a deduction for donations to charity. I believe this will apply even if the taxpayer does not itemize.

[kathyc2]

Indiana has no relationship to federal itemized.

Deduction for IN primary residence RE tax.

No deduction for charity, but a credit is available for a few prescribed charities.

[kathyc2]

Map that shows which states have itemized. It's from 2016 so it may be somewhat outdated. https://itep.org/wp-content/uploads/...ent_2016v2.jpg

[ATSMAN]

MA also allows deduction for alimony paid and recognize as income alimony received. Basically going back to the law pre TCJA.

[Burke]

VA usually does not make up its mind what it is going to do until February.............

[Anarchrist]

list: https://itep.org/state-treatment-of-...-deductions-1/

map: https://itep.org/wp-content/uploads/...ent_2016v2.jpg

[AZUKHiker]

Starting with 2019 AZ is allowing 25% of charity contributions to be added to the AZ standard deduction.

[Lion]

Remembering 2018 returns, CA and NY decoupled from federal. CA and NY have their version of itemized deductions, whether or not you itemize on your federal return.

[RWG1950]

In WI, this is my understanding of how it works :
Allowable medical insurance and long term care premiums are used as subtractions from income - before calculating the state tax.
Then, allowable interest expense, remaining medical and charitable amounts (to the extent that this total exceeds the state's standard deduction amount) are then multiplied by 5%, which is an itemized
deduction credit against income tax.

[origun]

Oregon allows itemized deductions. State standard deductions are very low (e.g., $2270 for Single, $4545 for MFJ) so it is very common for Oregon residents to itemize for state but not federal. There is also a special medical deduction for people over 65.

[Forensicacctnt]

North Carolina is decoupled from Federal. The state has its own rules on what expenses can be deducted.

[Gretel]

Montana has the same itemized deductions as Federal with three exceptions: Medical insurance is not subject to 7.5% floor, Car Registration Fees are partially deductible and Federal income taxes are deductible with limitations. Since the standard deduction is very low in Montana and Federal taxes are allowed, almost everyone is itemizing in Montana. Plus you can file MFS in Montana even if you file jointly on the 1040 and then can play to a degree with who is benefiting most from the deduction. Very helpful with the 7.5% floor.

[Tlee]

I have also been looking for a list of states that allow itemizing even if the federal does not. With the number of clients no longer itemizing--I do not want to condition them to not bring in their paperwork when they could possibly have a savings on the state. I have googled and looked everywhere and there does not seem to be a list. SC follows the federal for those wondering.

[Anarchrist]

This comes up on a google search:

https://taxfoundation.org/state-conformity-one-year-after-tcja/

[Rapid Robert]

Remembering 2018 returns, CA and NY decoupled from federal. CA and NY have their version of itemized deductions, whether or not you itemize on your federal return.

California conforms, with some exceptions, to federal law as of 2015, that is my recollection at least. So for CA purposes, for example, unreimbursed employee expenses are deductible subject to 2% AGI floor.