A taxpayer has an AGI for both federal and state purposes of $450,000. They are itemizing. Are there any limitations to the amount that they will be allowed to itemize on either level? Yes - Both the federal and the state return will have limitations against the amount of maximum deduction that can apply for itemized deductions. Yes, partly - The state will limit the amount of itemized deductions since the taxpayer is over the threshold for any filing status, but the federal lacks these provisions due to the suspension of Pease Limits by the TCJA. Yes, partly - The state will allow for a maximum deduction but the federal return will limit the amount of the itemized deductions because the taxpayer is over the threshold limits for any filing status. No - There are no longer any limitations to the amount of itemized deductions that can be taken on the return in connection to one's AGI