Consider the following aspects od deductions:

• Check you last year's tax return
• Collect the records for potential itemized deductions
• Remember that the basic standard deduction is allowed if you are under age 65
• if your husband or wife has itemized deductions exceeding $5,150 and chooses to itemize, you must itemize , as well.
• If you and your spouse file separate returns for 2006, and neither of you is a qualifying head of household, you must both claim itemized deductions or limit yourselves to a standard deduction of $5,150 each.
• Special rules apply to your standard if you can be claimed as a dependent on another person's return in 2006