Certain personal expenditures allowed by the Code as deductions from adjusted gross income. Examples include certain medical expenses, interest on home mortgages, state income taxes, and charitable contributions. Itemized deductions are reported on Schedule A of Form 1040. Certain miscellaneous itemized deductions are reduced by 2 percent of the taxpayer’s adjusted gross income. In addition, a taxpayer whose adjusted gross income exceeds $100,000 ($50,000 for married filing separately) must reduce the itemized deductions by 3 percent of the excess of adjusted gross income over $100,000. For 2009, the indexed amount for the $100,000 is $166,800, and the indexed amount for the $50,000 is $83,400. Medical, casualty and theft, and investment interest deductions are not subject to the 3 percent reduction. The 3 percent reduction may not reduce itemized deductions that are subject to the reduction to below 20 percent of their initial amount. Beginning in 2006, this reduction is subject to partial phaseout. For 2009, two–thirds of the reduction is phased out, and for 2010 all of the reduction is phased out. §§ 63(d), 67, and 68.