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Based on 2014 data, this table can be used as a rough estimate of your future itemized deduction.


(Data Based on Preliminary 2014 IRS Statistics)

Based on the latest IRS statistics, itemized deductions were claimed on only 29 percent of all tax returns filed but represented an estimated 57 percent of the total deductions. The average for total itemized deductions (after limitation) was $26,374, a 3.2-percent increase from the average of $25,568 for 2013.

The following are preliminary figures released by the IRS (their reports lag behind the current tax year because of the time needed to compile figures). These are averages only. The IRS cautions taxpayers that they should not base their claimed deductions on these figures.

The numbers are useful, however, for two purposes:

  1. to see if your actual deduction is out of line (so you can take extra care to document your claim); and
  2. to see if the deductions meet the expectations of policymakers.

Also, note that these averages take into account only those individuals who claimed an itemized deduction for that type of expense. Zero deductions are not factored in. Thus, the “average” taxpayer with adjusted gross income between $50,000 and $100,000 did not take an “average” medical expense deduction of $9,614, only the “average” taxpayer who itemized and claimed a medical expense deduction did.

Adjusted Gross Income Medical Expenses Taxes Interest Charitable Contributions
under $15,000 $8,787 $3,566 $7,129 $1,427
$15,000 to
$8,477 $3,376 $6,619 $2,339
$30,000 to
$8,209 $4,098 $6,511 $2,594
$50,000 to
$9,614 $6,679 $7,553 $3,147
$100,000 to
$11,122 $10,983 $9,147 $4,130
$200,000 to
$18,092 $17,763 $11,642 $5,786
$250,000 or more $36,992 $50,679 $16,982 $21,596

SOURCE: Wolters Kluwer, 2017
Permission for use granted.

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