A U.S. income tax form used by taxpayers to report itemized deductions, which can help reduce an individual's federal tax liability. Expenses that can be itemized and claimed on the form include medical and dental expenses, amounts paid for particular taxes and interest expenses as well as specific losses due to theft.

In the U.S. income tax system, taxpayers have the option of either claiming a standard deduction on their tax returns, or itemizing their expenses and claiming the total itemized deductions. only taxpayers whose total itemized deductions are greater than the standard deduction will select this option.