The Tax and Jobs Act (TCJA) that came into effect in 2018 made several changes to what can be claimed as itemized deduction.
This means that many individuals who formerly itemized may now find it more beneficial to take the standard deduction. Taxpayers may only do one or the other. They either take the standard deduction or claim itemized deductions.
So, as the standard deduction have increased, many taxpayers find that that taking the itemized deduction is no longer advantageous to them.
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