As a tax professional with extensive experience in tax planning and compliance, I often advise clients on the nuances of tax deductions. When it comes to deciding whether to itemize deductions or take the standard deduction, there are several key factors to consider. Here's a comprehensive look at the circumstances under which you should itemize your deductions:


1. Exceeding the Standard Deduction: The first and most straightforward rule is that you should itemize your deductions if the total of your itemized deductions exceeds the standard deduction for your filing status. The standard deduction is a fixed amount that is subtracted from your gross income and varies based on whether you're single, married filing jointly, head of household, etc.


2. Medical Expenses: If you have significant medical expenses, these can often be a major component of itemized deductions. You can deduct medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI), which can be a substantial amount for those with high medical costs.


3. State and Local Taxes: Deductions for state and local income taxes, or sales taxes in lieu of income taxes, can be substantial, especially for residents of states with high tax burdens. If you've paid a significant amount in these taxes, itemizing could be beneficial.


4. Mortgage Interest: Homeowners can deduct the interest paid on their mortgage, which can be a significant deduction if you have a large mortgage or have recently bought a home.


5. Charitable Contributions: If you're a generous donor to charities, the amount you donate above and beyond the standard mileage rate for charitable use of your car, or the fair market value of any non-cash contributions, can add up and potentially make itemizing more advantageous.


6. Casualty and Theft Losses: If you've experienced a casualty or theft loss that wasn't covered by insurance, you may be able to deduct it as part of your itemized deductions.

7.
Job-Related Expenses: Certain job-related expenses that are not reimbursed by your employer can be deducted if you itemize.

8.
Educator Expenses: Teachers often spend their own money on classroom supplies. If you're an educator, the unreimbursed portion of these expenses can be deductible.

9.
Miscellaneous Deductions: There are other miscellaneous deductions subject to a 2% floor, which means you can only deduct the amount that exceeds 2% of your AGI.

It's important to note that tax laws can change, and the information provided here is based on the tax code as of my last update. Always consult with a tax professional or use the most current tax forms and instructions to ensure compliance with the current tax laws.

Now, let's translate the above information into Chinese:

作为一名在税务规划和合规方面拥有丰富经验的税务专业人士，我经常就税务扣除的细微差别向客户提供咨询。当涉及到决定是否逐项列出扣除项或采取标准扣除时，有几个关键因素需要考虑。以下是关于您应该在何种情况下逐项列出扣除项的全面看法：


1. 超过标准扣除额：第一个也是最直接的规则是，如果您的逐项扣除总额超过了您申报状态的标准扣除额，那么您应该逐项列出您的扣除项。标准扣除额是一个固定的金额，从您的总收入中减去，根据您的申报状态（单身、已婚共同申报、家庭户主等）而有所不同。


2. 医疗支出：如果您有大量的医疗支出，这些往往可以成为逐项扣除的主要组成部分。您可以扣除超过您调整后总收入（AGI）7.5%的医疗和牙科费用，对于医疗成本高昂的人来说，这可能是一个相当大的数额。


3. 州税和地方税：州税和地方所得税的扣除，或者代替所得税的销售税，可能非常可观，特别是对于居住在税收负担重的州的居民来说。如果您支付了大量这些税款，逐项列出可能更有利。


4. 抵押贷款利息：房主可以扣除支付的抵押贷款利息，如果您有大额抵押贷款或最近购买了房屋，这可能是一个重要的扣除项。


5. 慈善捐赠：如果您对慈善机构慷慨捐赠，您捐赠的金额超出慈善使用您的汽车的标准里程率，或任何非现金捐赠的公允市值，可以累积起来，可能使逐项列出更有利。


6. 灾害和盗窃损失：如果您经历了未由保险覆盖的灾害或盗窃损失，您可能能够将其作为逐项扣除的一部分扣除。

7.
与工作相关的费用：如果您逐项列出，某些未由雇主报销的与工作相关的费用可以被扣除。

8.
教育者支出：教师经常自掏腰包购买课堂用品。如果您是教育者，这些支出的未报销部分可以扣除。

9.
其他扣除：还有其他的逐项扣除，受到2%下限的限制，这意味着您只能扣除超过您AGI 2%的金额。

需要注意的是，税法可能会变化，这里提供的信息基于我最后更新时的税法。始终咨询税务专业人士或使用最新的税务表格和说明，以确保符合当前的税法。

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You should itemize deductions if your allowable itemized deductions are greater than your standard deduction or if you must itemize deductions because you can't use the standard deduction. You may be able to reduce your tax by itemizing deductions on Form 1040, Schedule A.pdf, Itemized Deductions.Jan 31, 2018read more >>