itemizer


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i·tem·ize

 (ī′tə-mīz′)
v. i·tem·ized, i·tem·iz·ing, i·tem·iz·es
v.tr.
1. To place or include on a list of items: itemized her expenses on the proper form.
2. To list the items of: itemized the expense account.
v.intr.
To list deductions from taxable income on a tax return: This benefit is available only to taxpayers who itemize.

i′tem·i·za′tion (ī′tə-mĭ-zā′shən) n.
i′tem·iz′er n.

itemizer

(ˈaɪtəˌmaɪzə) or

itemiser

n
a person who itemises
References in periodicals archive ?
From a planning perspective, if a taxpayer with a home mortgage balance already is unable to itemize or is a marginal itemizer, early payoff might provide a higher aftertax return than alternative investments.
Regardless of whether the taxpayer is an itemizer or a non-itemizer, in the 35% bracket or the 15% bracket, a $1,000 credit saves taxes of $1,000.
Itemizer or trace technology was used to scan the outside of those suitcases and as a result a number of tests came positive for the presence of cocaine," Fitzgerald said.
The GE Itemizer DX trace detector device, which is about the size of a large briefcase, received an order for 15 units from screening equipment supplier US Testing Equipment, Ltd.
Therefore, if itemizer data is used to evaluate giving levels and regional patterns, variables for characteristics known to be related to giving, such as income, demographic and social characteristics, should also be added.
The hypothetical itemizer who might donate $500 annually now would only be allowed to take a tax deduction of $290.
If the tax unit is an itemizer, they would then subtract out the amount of state income tax deducted on their federal schedule A.
For example, the reduction in the top bracket from 39.6 to 37 percent would increase the price of giving by 4 percent for an itemizer in that bracket (from 0.604 to 0.63).
153 "borderline itemizer" households (explained below) were eliminated.
Known as the Itemizer DX, the ETD unit uses a small wand that operators brush against the surface of a suspected item.
This is accomplished by imputing interest income to the lender, imputing an interest expense deduction to the borrower (which may be deductible as investment interest expense (13) if the borrower is an itemizer), and deeming the lender to have given (possibly subject to gift taxation) the value of the phantom interest deemed paid back to the lender.