Itemized deductions, also called a Schedule A deduction, is the alternative a taxpayer has to using the standard deduction. Itemized deductions are below-the-line tax deductions as opposed to above-the-line tax deductions. By using the itemized deductions, a flight crewmember is able to deduct all of their aviation related employee business expenses and travel expenses. Pilots and flight attendants who itemize are also eligible to deduct several other items allowed by the IRS. Items such as medical and dental expenses, interest paid, taxes paid, charitable contributions including car donations or boat donations, gambling losses, etc. For airline pilots and flight attendants to use the itemized deductions, the flight crewmember must be able to exceed the standard deduction amount that is published by the IRS for each given year. If the pilot or flight attendant cannot itemize, then none of the employee business expenses or travel expenses including the per diem deduction can be written off the flight crewmember taxes. In other words, those expenses along with the other itemized deductions that a pilot or flight attendant has simply do not exceed the standard deduction.