Final answer:
The itemized deduction for taxes does not include all types of taxes; federal income and payroll taxes are not deductible, but certain state, local, and foreign taxes are, with limitations.
Step-by-step explanation:
The itemized deduction for taxes does not include all types of state, local, and foreign taxes. Specifically, federal income taxes and Social Security, Medicare, and other federal payroll taxes are not deductible. The types of taxes that can be included as itemized deductions are state and local income or sales taxes, real estate taxes, personal property taxes, and foreign income taxes paid. However, it is important to note that as of recent tax law changes, there are caps on the amounts that can be deducted for state and local taxes.