@helen2012cpa
The $250 (S) / $500 (MFJ) homeowner's exclusion is a separate “deduction” from those that are itemized. These amounts you can subtract when you sell a house that is yours, you owned it and lived it for minimum two years.
Yes you can eliminate these amounts even if you don't itemize because the homeowner's exclusion is not an itemized deduction. It is an exclusion from you capital gain when you sell it.
Do not confuse this with the interests paid on the mortgage home which is an itemized deduction.
Itemized deductions for Individuals are:
Charity (50% cash / 30% FMV appreciated propertyn of AGI)
Casualty and Theft Losses (have to be sudden)
Medical Expenses (minus reimbursments and 7.5% of AGI)
Interests (Except personal; can't deduct / Educational which is an adjustment)
Taxes (State, Local and Foreign, NOT Federal)
Miscellaneous (some subject to 2% AGI and others not)
B - 62, 70, 72, 79!!!
A - 68, 81
R - 70, 82
F - 84
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