1.   Almost three-quarters of them, for instance, take the standard deduction instead of itemizing their deductions.

2.   Although all taxpayers are permitted to take the standard deduction, depending on your circumstances you may wind up paying less if you itemize your deductions instead.

3.   And standard deductions have been raised, meaning that those who do not itemize deductions will pay less.

4.   A taxpayer must itemize deductions to get this break.

5.   But unlike the charitable deduction allowed on the federal tax return, taxpayers do not need to itemize deductions.

6.   Fewer than a third of all American taxpayers itemize their deductions.

7.   He also proposes changing the tax code to allow people who do not otherwise itemize deductions to be able to deduct charitable contributions.

8.   He said the income tax forms of low- and moderate-income people are becoming as complicated as those of high-income taxpayers who typically itemize more deductions.

9.   His plan would not have helped couples who itemize their deductions, as most people with higher incomes do.

10.   Homeowners who itemize deductions reduce their federal income taxes by a portion of their property tax payments.