What happens if the standard deduction is chosen in terms of itemized deductions?

When a taxpayer elects to take the standard deduction, they cannot claim itemized deductions for that tax year. The standard deduction is a fixed amount that reduces taxable income, and opting for it means that the taxpayer forgoes the opportunity to deduct specific eligible expenses, such as mortgage interest, medical expenses, and charitable contributions, which would otherwise be itemized.

Choosing the standard deduction simplifies the process of filing taxes, as no additional documentation or itemization of expenses is needed. This choice reflects a strategic decision by the taxpayer, as they typically opt for the standard deduction when it exceeds the total of their itemized deductions or when their itemized deductions are not substantial enough to warrant detail-oriented reporting. Thus, the relationship between the standard deduction and itemized deductions is clear: if one is chosen, the other cannot be used.