Taxpayers may need to itemize deductions because they can't use the standard deduction. They may also itemize deductions when this amount is greater than their standard deduction.
A taxpayer may benefit by itemizing deductions for things that include:
State and local income or sales taxes,
Real estate and personal property taxes,
Mortgage interest and Mortgage insurance premiums
Personal casualty and theft losses from a federally declared disaster
Donations to a qualified charity
Unreimbursed medical and dental expenses that exceed 7.5% of adjusted gross income