Itemizing means listing your individual deductions on Schedule A and adding them up, rather than taking the flat standard deduction. You use whichever produces the larger total.
Common itemized deductions:
- State and local taxes (SALT) — capped at $10,000 combined
- Home mortgage interest (subject to loan-size caps)
- Charitable contributions to qualified organizations
- Medical and dental expenses above 7.5% of AGI
- Casualty and theft losses in federally declared disaster areas
For most tipped and gig workers without a mortgage and big charitable giving, the standard deduction wins. The Tax Cuts and Jobs Act of 2017 roughly doubled the standard deduction and capped SALT, which pushed itemizers from ~30% of filers to about 12%.
Important: business expenses for self-employed workers (mileage, supplies, phone) go on Schedule C, NOT Schedule A. You take those regardless of whether you itemize on the personal side.