A change to adjusted gross income cannot affect a taxpayer's itemized deductions.

Name: A change to adjusted gross income cannot affect a taxpayer's itemized deductions.
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A change to adjusted gross income can affect a taxpayer's itemized deductions, as some deductions are limited or phased out based on a taxpayer's income level. Examples include the limitations on charitable contributions and miscellaneous itemized deductions for high-income taxpayers.

A Change to Adjusted Gross Income Cannot Affect a Taxpayer's